- !I 'I·A.JU, .:'ION: City c n not "farm cut•t .CX~rtection of t axes .

State aws prevail over city ordinances •

. __ ..._ _____ __ FILED

L.r . as . E. Bras l!eob r or C1ty Co c11 , Slat r, l iseouri . /

r . • o. Sbaw, Sl at r , }t iesouri .

Cont~e~en :

e ar e in receipt of your letter enclosing a copy ot 1fur city ordi ance which 1s os follows:

t or4a1ned by t ho Doard ot n of the Ci t 7 ot .)lAter tl1at

~yor and City Collector be rized end direct d to enter into treat with tbc u. s . Credit co Co:.pany ot Seda lla , l.1 co uri ,

to n a1at the ' it7 Collector in tho coll ction or a ll delinquent taxes due tho ity ot wlntor, 1asour1 , for 193, nnd r ior renrs , in accordance ith tho 6t t tes ot tho Stato ot ~1oaour1 . 1:e <1. three t~oa anO. po.osod t.hia 6th day t Uay , 1935.

And a con Crod~t 11nnnce Co s~id contrect bo1

ordinance shall beco~o ottect!ve 1o.tely upon its pasaa~o . •

bet en your city and tb~ u. s . purporting to be pursuant thereto, fo llows :

.tiG •• ~ JT entered into th1 a aeventh f ~ay, 1935 , 11tneaseth:

ccordance with the notion takon by l oard of Alder.aen ot the C1ty ot

:)later , ~ aour1 . at it reauJ,ar session on the aev nth 7 ot y , 198 , d1rect1ne the ayor 4 the C1 ty COllector ot .... later •

eaour • to nter into c utract with the u. C di t Finance Oonpany, a a eouri corpora ion, the undersigned partie• enter into th toll 1 et1pulat1ona . to- wit :

•Th-t e sn1d u. • Credit J1nanoe Company be, and reby 1a , o ~lo,ed to aa 1at the Oitr co l ector in t ho collection or aU del1:1~ t taxos, both real eat t e and per-sonal, t be City ot Slater, aaour1 , 4el1nq t on Jon rr 1, lD ~. all as pro­vided to 1n t he 1933 eaeion lawa, 1toviae4 tatutea ot i ouri and ne rovieed by the 1aeour1 ..Jt te Leg1aiature 1n April , 1g35.

Tb t t he aaid u. s . Credit lnance Company shall us ita own eJst ot collecting sai d dellnque t t axe and sb 11 have run power or at to fl7 in the prosecution ot 1 ta rk.

"It 1• eretood and ee4 by and between the part co horoto thot the taco va lue ot all taxe coll oted, directly or indirectly, exolusiT ot interest , penalti es and coats , ah 11 be paid into the TreaaurJ ot t he Cit J ot olate • Upon paycent to the Cit7 ot later t teee omount ot the tax pal 4 , and

to t h C ty Col l ector and City Clork tte1r rea ctl t•••• t he ba lanoe ot such tax paJDSnt b 11 be l l owe4 said u. • ~re~1t Finance Ol:lpaJlf ae tull co eneat1on tor l ta serv cea.

"'It 1a partie a res ulatil ot thio

'"I'h1 oo ettect ao pert7 t a tract re exceed

doratood and ecroed by all the eroto that t he tollo n terma and

a ll eovern 1n t he oar ry1Dg out ntract .

r ot hall ro~ in tull terce an4 lon ao any reel and perao 1 pro-a covered by the t e ot thia con-

~linquent and unpa14. not t o eri od ot one 1 r .

• All cbeo lee 4 in paJment ot delinq~ent t axes aha 1 b• de out to the City Collector ot the C1 1 ot ~later, ' a ourt, and 1 caah

luly 22 , 19~~.

shal l be de to the City Collector, oh party s may be de i ate4 by t he eotor , ot the City of Slater, ~taeour1 .

"The ot ice ot the City Collector, or the Oity of ..,lat r , 1soour1, ahall be heaclquartore f or the u. s. Credit inance ConpanJ in the prosocu ion or th1o work.

w ek y aooounti ahall be had between t b Cit Collector, and the u. s. Credit

1 nee Co .. &nJ'. At th • eocountinga a ll tee~ ri tlf du by 1 • to the City Collect r and e City Clerk ehall be a ccount d tor a~d paid to the aaid re peotive otf1oer , nn4 all eo a ions nd tees right­tully d • the 86.14 u. s. Cr dit inance Company ehall be accounted tor and pd. d to t he u. • Oredlt. 1n.e.mce Comp D1t and the receipt ot I~. ·: • ·1 art as prea14ent ot the u. s . c edit Tinenco Oompeny tor ouch um.a reoe1Te shall o-oerate aa a tul tmd ao lete releaee to the City ot Sl.Dter 1a ourl, and to ' be i t 7 Collector , tor ali collection char ec on the ~ert of a 14 u. s. Credit lf1nanoe Corpany on tbo oolleot1ons de up to the te ot oettlo nt . As to 1natal nt pa nt do on notes e 14 u. ~ . Credit 71n ee Company aball rece1Te at the t ot t he e y aeoount1n ten (10) per cent. ot t he co t paid in auoh 1nstal.lments e.• a part or the eo~••1on due t b ' the balance ot eo asioD to be p 14 th wh the entire note or not ea he.ve been paid.

"No au1 collect pert7 t Board 0

u.

ehall be 1.Datitute4 or til ed for the on ot delln<\_uent l or rerao 1 pro-

• without tbe ~thor1 t1on of tbe der.can ot the City ot l ater, &aour1.

o~ hands on the day end roar t1ret 1tten.

•

L ina , • Jor J'ranoea leeton, 01ty oll ctor

1DaJ:Loe Cow.P&D71 l t. Pr 14ent

correct copy ot the or1 t t eat:

1 contrac\,

s . ~. de , epU\J Oity Clerk . w

You elso 1 or~ that one ot your ci ty ordinance• prov doe t hat t ei t 7 coll otor t·cco1•• at per cent on aU oenaee , ele rio lleht and water charee ~J all other t ax collec;ted b ~ s t ull o01~ansnt1on ror his s orvicea, and at s ection ot ord1n oe no. 1550. paco 4G, prov1dee that the city col ctor shull eolloot l l te a und coata wbent4ue and p 1 t ett. to the partie t.o wbo:t!l duo, und u comp naat1on t hor or he shel l r ece1Te 5 per cent on all t azee and ntcreet eoll ted b y him and pald 1nto the city treasury.

stated te aely , your inquiry 1 th1as Hns a city ot t ho llir4 ola t r1gh t t o enac\ fill ordinance «Jpowttrill6 t he mnro e.nd collecto to enter into o cont.rnct or e:!tploJ!t.ent wit h a collection 6•ncy, hereby the l atter collect• the ci ty taxe i n t be e r the o1ty col lector, t ho col lector roce1.-1ng 1s oo ns ti n t or euoh colloct1ons as thoUGh he ha4 coll ct e4 th , un where the princi pal of a id taxes is pa14 to t e oi t y by t~o collection .enoy and tbe pen lt1ea and 1nt e at. or eitbe ot th • allowed by law on delinquent taxe are ret 1ne4 by the collection agency aa it cacpenaat1on, la s ch course l.a. ul?

OUr into t1on is th ~ the City ot Slater is of the th1~: cl s a and appl y 1ll8otar 4e perti nent t he l aw applcable to ci t1 s of tho third cle.aa iu thi or inion.

section a 21, R. ~ . r o. 1929• provides tor the eleot1on ot c;rta1n ott1oor 1n ouch c1tlea and that t hey • y el oot a mayo and such oth r oft1cer as t .cy bo n ce r y to c&.rrJ th1e art1 l e into ef! oc , who shall hold ott1c until , • et c.

Sootion 6 23 provld a that ~h t ollowi ng ott1cera eha ll! be elected: "• .-.Ayor, t..r.ruhnl, atto1-ner, .POllee 3u<~se , asa~eor, collecto and trc~surer. " ·

section & powers t~ ~yor to r quir e naD otten aa b~ may eo it co eary" y ortioor ot Lhe citr t o exhibit hie .-ocount-e and r cordD , and. I:lolk ri t t en r eport to the ~ouno11 aa t Q any ot t 1c1o.l LoO.tter .

seot1on 6 ao declAres the matho ot removing elect!•• ot f'ioer .• •

section 6 50 requires t ho ~yor to enforce the ordi ncea , etc . , nd : ctlon 6733 requires bi~ t o make reports t o • oounc11 nd other thi~ to ehow t he eat1mate4 r ece t a f rom taxe , etc .

r . Cha~ . • Br a

Section 6'1 empowers the 70r, w1 tb the pproval of the council , to appoint a street co~aaioner and "such other ottioera a a e 1 be authoriz d by or~irum.oe to ... ppo1nt. "

section 67 3 requires ell elected or appointed otr1c•r• t o han o rtain q 11t1oat1ona. Tbef "muet be qual1t1ed Yotera der the laws and Constitution ot this atate an4 t~e ordinance ot the city • • • and uat be residents or the cttJ• "

I Section 67 provides t he oath the ott1oera nuet take

betor entering up n the discharge of their otfioial duties and t at they muat execute a bond, etc., and that 1t auoh ottlo r taila to t e aa1d oath or &1•• said bond, "hia otrioe ahall be de ya ant" , and that tor any breach of the condi­tion bt auch bond uob city, or nny person in t he nama or auoh oit7 ~tor the uae t such person" may 1nat1tute suit .

Seot1ou 614' defines an officer to •include any peraon holdlos an7 o1tuati.On under the o1tJ goYernment or • 117 ot ita de pari enta , w1 th ann 1 aal..ary , or tor a detin1 te te or orric•. •

weotion 6 co pe .. at1on or a but tl)e aalary of time tor which he

o;;ectlon 6 ehall be prescribe

;

s ection 6 and w ot1on 67'18 p o1tJ ouoaelor and

ection 6 Jear .11 unpaid cit eatat' taxes are and that •the en~o article ahall be rules ~nd regulat1o colle~t1on and enfo taxea • • • Provide tuea shall be bro and to the uae ot t

'1 powora the city council to "t1x the t he otticera ~nd e plo7eea ot the city; ott1oer ahall not be changed dur1n6 the elected or appointed. "

1 saya t he duties and powers ot ott1cera by ordinance.

'1 presor1bea the duties or the city' attorney, vides certain thinea with reference to the itT attorney.

0 proYidea that on Jan ry lot •or each taxes aball beco delll:lquent• and real.

de a perpetual lien• in favor ot tbe cit7, nt of a ll taxea authorized by this

e in the same manner and under the s s aa are or may be prov14o4 by l aw tor the

nt ot t he pa~ent ot at ate and countJ , that all suite tor the collection ot citJ t in t he ~e ot t he atate, at t he relation

e citJ colleotor. w

1 detinea t he duties of the citJ coll ector:

shall be tbe dut7 ot the council to re tbe collector annually, on the

}.U-. Cl'~ ... s • • Br -a- July 22 , 193~.

fir t meetln ot the council in Aprll or· ach year, or ea aoon thor tt•r • •

1 be to make out , uncter oath , 11ata ot ellnquent taxea remaining due and un­col acted ror ob Je&r , to be own aa the ' land end lot del inquent llat ' and the ' personal del inquent llat.' It bell be the dutJ ot the council at t he etlns at which said delinquent Ue aboll be retUTne4, or ee a oon aa

7 be thereafter to carefully exaaS.ne t he aae ; and it It ahall appe r that all pro erty and tuea contained 1n a 1d lie a are properlJ returned aa delinquent, t he council shall approYe the same an4 ca~e a record tbereot to be entered on t hel Journal, and cause the aJrDunt thereof' to e credited to the a ccount of the c1tJ

ector. The cl t7 cotmc11 ahe.U cauae land and lot dellnquent llat and personal del inquent U at to be re-ed t.o the o1ty collector, lfbo shall

be harsed tbornl tb , and who eball pro-coo to collect tbe e in t he same ..._.&.&+&,or and under the aace regula tiona aa are or 1 be provided by l aw ror the col action ot delinquent 11at ot real and personal taxes tor state and coUDtJ p osea: IroY14e , t bat all auita ror t he collection or citJ ~es Bhall be bro t in the DAme or the atate! ut the re tion and to the uae of tho c ty co 1 eo tor. "

It will be not ed that it la the colleotor•a duty to e out the 4ellnq ent tax llat and lc the duty ot the oounoll

to require h i m. to d ao and of the ootmcll to examS ne 1 t and appro'le 1 t and to 8 ow the 88!:18 on their recorda an4 to char ge t he 3ty collector 1th it . "The olty council ahall cause the land nd lot doUnc:} nt 11at and the personal delinquent 11at t o be retUJ'I'le4 to t e city collector, who ahal l be charged t ber ith, nd !"~ . hall prooee4 to collect the in the aame manna%' and Uiiaerth same re UlitlOu as are Or may be proY14e4 by lavt for the ooll ctlon ot delinquent Uata ot real and pvaonal taxes tor state and county purpoeea" , etc.

The court wltb unitor.aity refuse to sanction or approYe or ~roe agree e.n a which are oe,ainst the publlo welfare on the groun that thq a asa1nat public poliOJ' • 'l'he question to dote ne 1a , wbeth r the contract bet ween the City- ot a later

~. C IU.6 .

an ~he Collectio dutl!a ot tbe oo

ua heretor , tal whic aro against

1>6ency, uboreby the latter t&kea over the 1tuted City Collector and 1o p 14 a certain within the clcaD1t1c tlon ot contracts

ubl1o pollor.

11 c. 4J!9 atateo the la a a follow•:

4 it an agreecent binda a partJ to do or not to do anytb!::t the dolne or o aa1on ot which is featly 1n ur1oua to the publlc ill t ore ate, tbe oo ts must declare 1 t contrarr to public po icy and therefore illegal n4 void. "

So an nt lrhich hae tor ita obJect the cUaab11ng ot p~l1c agencies tram pertormina their tull 4utlea to the publlj~ has been vo a.t. l asina lflrrf co. v. Chlca£,o, eto. R. Co. , 128 o. 216; Chouteau Ye Union R., eto. , 28 o. &pp. 28&.

1.a c. 1 . •at: "A p ople c have no biper pubUo in oreat , except the preserYat1on ot th 1r l1bert1e , than inte ritJ in the

n1stration ot their CP?ernment in lte de t nta. It i therefore

rinciple of tlle oo n law that 1t 1 not lend 1 to aid to enforce a oon-ct to 4o act hiob tend to

t or contaminate , bJ improper and :~tor 1ntluence 1 the lnt•srl ty ot aooi 1 or pollt1o 1natitut1ona.

lie otttcers should cot f>ro high !deration ot pubUc duty • Cllld hence

...... n-w aareec.ent oae ten4encJ or obJect 1a to aull y the purl ty or m1alead the j t a ot those to o t he b1cb traat la conti4e4 1a con4ean d bJ the courts. Th ot1'1oer '1 be an executive,

n1atrat1ve, le&1alat1ve, or 3u41c1al ot 1cer. The pr1no1ple la the ln ei her caae. "

1n co 14arat1on t t he will torbear to colleot the aage in tbe maDDe r equired by law baa been held void· •• contrary t o publ1o t.

A promlee to a collector ot taxes to pay b1m. a tax

poUo 1Z c. 1 . t P ctar4 v. Tisdale, 50 ' e . 378.

In the 1a ter caae the court, ap &tiD& ot the enforce­mont tt a contraot reear41q taxes , eqe , 1. o. S'1'11

... Bras -a- July 2£, 1035.

us c.

"Bu 1 ~n the preoent coae , the rounclat1on ot J.alnt1tf • o c lllim r ats upon hi om! a1on to do his dutJ. It ia the onlJ

iderat1on or the pla1nt1tf ' . promise. nreement by a third person to 1n4emnitJ

an tt1oer ror neglecting hie duty • • • be • toun4ed on on illop l cona1derot1on, 1s 14. • • • So e bond given to an ott1 er to induce him to do en net htob the lew quirea ot him as a part ot hta 4utJ, 1a 14. • • • The oone14 ration ot the detc 4ant ' • ;>romiae waa the pla1ntttt•a nesl ct to pert'orm hi a 4utr. "

• 443, Far. 3'11:

"A c ntract ta 1nvnl1d a a&alnst pUblic poll 1 t ho tendency ot wb1ch 1• to ind e a breech or ne leot of oft1c1al 4Ut7 "

It is a recoenized rule t hnt o1t1eo have oDlJ such powera a aro cxpreaal7 or by nccas 1:7 i::i:Pllc t1on gri.!Jl~ed by the l ee s lature ot the stato. The Conat1 tution i a t~ ltmitat1on on the leglalat1vo r to sr nt to c1t1ea , and e lee;ialat i v ct dthin the oonstitut1onal 'l1m1tat1ona are • limit ot p wor th t c1t1ea 1 exercise, nd it the leg1~ ture in e1· ting cert~in power to c~tlea baa det1ne4 t ho thod ot xor 1ee or thone powers th t he c1t1oa do not Y the autbo 1ty to cl'..Gllgo or rr.o 1ty such exercise ot po-~·

43 c. J ., P• 815, decl r • tbe l aw aa tollowa:

ce a unic1pel corporat ion ls a ture of t he ot te, cont1nu1 1ta exiat­

Wlder the aover 18Jl will and pl oaaure he at t • poeaeae1ug euob powera and onlJ s the state contera upon 1t,

ect to ddition or 41cinut1on of po r at he st te' s aupr e 41acret1on, · m clpal regulations must not diroctlJ or ndirectly contravene t he neral law, nor lean such re ulat1ona be rep nt to the poUC'J ot the at te as clue-4 ln sen r 1 legisl a tion. " Stat e '~" • K1naey, 881 s . w. ~7; • P• Tarllngi 261 s. • 129• Tntt v . aw, ~ L.o. 08 , 225 .J • •

-r. Chaa . ~ · Bra J uly 22 , l~Z5.

tbua:

•6?1 £%. p . Lornor , 201 • lB, 218 ~. ~ . 531; s t . LouJ.o v. ve1~rd , 2"9 o. 51, 15~ • I • 3M, ~ L. • A. (N. oo';) e ) l'r/, 27 L R. • ( • • ~ . ) 608.

In 64 c. • , P• ~. Par. 41457 , the 1a 1e atate4

" be e charter or at atutory proY1a1one deal te the ottloer to collect mtmi 1pel ta:re , uoh otf'lcera are the oD17 persona wbo oan act aa collectors. "

And at iMlfte ls-&5, Par. ~461, t he toll : I

R e e, under char er or statute, it 1e the UtJ ot a parti cular oltJ ottlcer to ooll ct taxes , a contract de with 1 othe person to collect t baa been h8ld ultra Ylre • " ee the caae ot Ft . 1Jl8 •• Lehr , 88 Ind. 621 uurley Ye n Orleans , 5 wO• 661.

ln t he l a ~ aboYe lnd1 caae on net ot facta about ~rallel to th ae un er consideration here the court deol1n•d to entoree be contract. In that caae there a a large xrt>unt ot 4 11 quant oi tJ to. ea end a oo unication wae reterr~d to the oo ttee of th co n council on finance aaeea~onts and taze , thia committe belnr authorized b7 the oitJ t~ act in auoh tter a nd 107 so ... e raon to cot aa deputy collector ot a ld taxes end to wake s uch aerecmant u to c 81Ufat1on ae they saw tit . 'l'b1a c ttee and the COWlcllmen requested a third p 1 to eo act and thereupon the committee and coltnoilmeu on t h part of the oi tJ and the third party entere4 into a cont ct by which the third part7 aa to collect the unpci d 4ellnquen taxes d to receive in c en atlon tor hie ae~1cea in that behal~ n s equal to 10 per cent ot the

unt jso collected y him. re t thereto this third part7 entero~ upon and pe ormed these eervtoea. ·.r:he city untt ita ooqnol~knew that a b services we o being porto 4. lln4er this c tract ae ,7 .oo were collected . The int waa ra1ae4 1n the ase that the city had no r to contract th with the tb d party for he perforoanoe ot duties en3o1ned by law upon the cit7 treaa ~. to collect delinquent taxes, and p&J' him te• therefor, t which the oity trea urer wae entitled, an4 because euch a cont ct or agN t was ultra Yires. t'be Sup~ Court ot In ana 1n rul.in the caee a\& ted:

ectione aoa:s and 308f, a. s. 1881, made the ut7 ot the oit7

urer to collect the cltr tax•••

-lo-

dell uent • current n unp 1 d; end in th co an~ the follo 1ng ceotiona cuoh reo.curer clone 1. clothed with t he ~or to ftntoreo the collection of •u h taxca. In the aoneral laws or th state tor the incorporation ot o1·1ea have been un ble to tind nr provision which ould autho ize or power t he appellant , or it common oouno11, to appoint,

p • contract • or aaree w1 th the Appo ee ror tho collection ot delin~uent or d cit7 taxee , or to par h1D tor b1 a rvices in auch colleot1ona. The a pcllant as not author ized by l aw to e th agreement 1th tho appellee, Tfhloh it t ho bao1a or the tiret paraar ph ot b!.. co:apla1nt , nor to enter into the contr ot w1th hl~, which 1 counted u n in th Geoond p ra r cph . Such agre ent

co uno tho p bf la boyon pr that on tlt appe

tract ac. , e th1ID: , n arruted erenoe on t he part of the co n l , or ruther ot its co~tteo with ero end 4ut1ea exprosalr oonterred upon the clt7 treoaurer, ond a th scope ot ito powero in th

ca. We arc ot opinion, therefore , he olleced agre ent or contr ct ,

;>art or tho appell nt with the ec , s ultra vlrea and T01d. -

Likewise in 1 ... eourl it is the dut7 of the city ooUeotor to oo~lect the c1~taxe • The s tate la y o and 4e1'1n1tel.y hae a~oken t l!e co e that ust bo followed by the T r1oua ott1c ra cb r d .tb the duty ot collectins the c1ty texea . The o ty counoil o 3lator h d no authority to go contrary to that tote law, n the reasoning i n th I ndiana case • supra , appll a vi th ·~ l !force here .

In c. J ., p . 1366, rar . t4&3, the tolloning 1a atatect.:

'.':1111 t he oolloction or munici pal taxes doeo t follo~ the method used 1n collect­inS a te or county taxe ere a d1tterent etho ot collectin municlp 1 tuea ia

proYi d , the atato or coun~J ethod preTa1la 11' ttl statute ao provides , in which oaae ohane. n:.ode in t he etate etbod appl y also to tb collection or mUDici pQl taxes . • (Coaea o1te4. )

r . Ch .s . • sr s - 11- Jul.] 22 ' 1935.

Tho II, pa ~• 67

our1 , Section 1e of .~icle of Gsouri , 1929 , provides:

no peroon elected or a ppointed to any or e plo~cnt or truGt or profit

t ho l o.ws or this St e.t o , or n1y ordin co or any ~un1oipal1ty in tbia St ate , ab 11 old uoh office 1tbout percor.ally deTotl g blc tim to t he performance ot the duties to the sa~ bel ongin . ~

It the co your city has followed ere approved , it wou!d lead to no nd ot 1nott1c1ency and necleot by the ott1c1 l a in whom th ln ., lntrUDta the reapons1b111ty and duty ot per o l ctlon, o erel y collect t he s lary or tee. I t tb1a a liCJ were app OVed , thon the VRriOUB Ofticere from the h16he• to t he l owee could "farm out~ t heir oft1o1 1 duties end t wil l ot the eopl e ould be 1 ored and aubTerted. ~eu the public , he her at popular election or by n board or couno1~ , votes tor u cundldate , the porsona l ~unl1ticat1ona ot t he ca~di te are ln gely the things weighed by tho voter. 'l'he cand1~to • o vl aa!to .tbe duties ot the office aought 4 bia t a ithr ert1c1ency n ct rTJillG out those vi ewa it inducted i nto ott ioe re lur el y d terminative in hla ~election, nnd the re• quire t or tbe Con titution that be lend unto tho peoplo hi a peraona:t aerrlces in diachergln · the duti a ot bia ottioe doubt ­lea• 1 t he exprese1 n of the res ult ot t llut baclq~:round and r eason.

The ubllo 1c; entitled not only by the oxpreae con t i t t101W.l and c tutory prov1£ion to the rcJ. thtul personal s ervice o~ the otti er elected, but t hose riebta re lao aate-8 rdod bJ the en r 1 end co n l n , ... n y asree.m.ent t.he tendemn or which in oper t1on, regardl ess ot tho r l sbtooua 1ntent1 n in tlle !JUr icular inoto.nce , in to destroy or 1 a ir the td t h d1 charge o ott1c1al duties will be avoi ded by the court g contrary t. public pollcy &nd escin.st the 4 ubllc welfare . !be »ub c policy or th eteto is exprosoed end det1ned by th Conat it t1on, the at tute , t he court dec1s1ona , and long eat abl1 and u .pr ved pr ct1co , ud Whon n contract counter to eucb pu lie policy 1 entered into it i s void.

Anot her ob eotio bl recture or tb contract 1 the pr ovi • i g t hereof t t no ouit sh 11 be ril ed to collect 4el 1nq nt taxe a thout t he u or 1za t1on or the Board ot t l dermon ot ea14 oitJ• • statute t ~1uoour1 hevinc detined t he riebta and duties t the oollec r ~ lth reference to the collection ot delinqunt tazes , ot cour • the city council has no power to require t he withhol d ot tax auita lmtll thef consent to the t111ng t tbe a&Le. order tor thia pro~ to b uata1ne4

r . Ch s . t.. Bras -12-

it woQld be neceasa to conclude th t t he city council'• riehta ouper~de and have ter a uthor1tJ than the etate·les1alature baa , - r en ot course the converse is true.

There ue o hor t turea we deem obJectionable , but we Bhall ~ot turther ~ nothen this opinion by adverting to tbem.

It t he dell quent citJ taxe have not been reduced to Jud ~t , t he 1955 ct paaaed by the 56th Oenera l sa l y 1 aenato~Bill J~o. l~ approved April 29 , 193~, with an ex:er s eno7 clauoe , oliainatea e intoreat nd nalty aucb aa accrued prior to Pee mber 31, 193 , on ~es t hat were delinquent t or the Jear 1934, l . e . , on Jan ry 1 , 19 5 , re rdl eea or hether the taxea became delinquent o l an ry 1 , 19~' • or any ye r prior thereto. A to~~1op1nlon ot thia otrice conatruine this t ax l aw to ~ave t h e ns •• here n stated, 1a enoloaed herein. (~ee opinion doted l ul.J 19, 19S~ to lion. Har17 ... . "alveter, Prosecuting At torn,y, Iettle Co ty. ) The ta%ea are paid in full by pay­ment of the origina t u: and Duoh penal ties ae would and do accrue on ta%oa tha beca~e delinquent on 1anuary 1, 19S5, 1t paid after the 19351ot , aupra, became etrec. tive, to-wlt , on Aprll t:' 19:55, and o sreater amount 1a required to pay a given unt o~ tax that bee delinquent in 1933 or l9S2 , or any year prior thereto , thflll ie required to pay the ~uee that ttrat became 4 inquent in the year 1988.

c WIOH

e are or t e opinion that the State ot ~eaouri , oxerc1~1ns 1te aover ign power, haa def initel y by the atate lawa define t he macblner and ott ioere required to act in t he ool­lect1o ot the ci ty axe e or ~~ater , and baa 4et1n1tely prescribed t he du~ies , liabilit es nnd reeponslb1lit1e of the city collector thereo~; t hot it ~· be city collector ' • dut7 to toll said direct~ona , and that ~e Cit y ot Sl ater does not and dld not have t ho au~ority to chn e or vary trou t he couree o defined by t he ~t•te which t be olleotor ahould t ollow; t hat to per.cit t he collec~r to rece1v e=ol ucanta ot aid ot t1ce while not doing the colectina aa re uired by t he • tate l aw oul4 be aubveralve ot the ubllo wel ta · , and thclt the cploJMnt ot euch aeoon4 party oll.eot1on 4-&e OJ and payi co..td Agency the penaltl .. provi4.a bJ 1 • cbo t he principal ot the taxea 1o an uaJuat1tie4 ezpenatto the city n4 uld tend toward undermining the et~1ci t and proper adQ1n1etrat1on ot the duties ot t he ottloe ot o1t collector, a d that the agreement bet .. en the City ot

r . Cl ... .- .... Braa -13 - July 22, 1988.

SlAtol and the col ection • .e,oncy ia contr ey to public policy , 1G ul;ra v1ros , i l ~ul and void.

Yours very t.ruly ,

~w.'Uol UJ.T:iOl ' . Assistant Attor ney ner Ll .

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D aBR