Edmondson v. Deckebach

Citations

• 88 Ohio St. (N.S.) 48

Syllabus

<p>Contract by county with person—To search for concealed and unassessed taxable realty—Omitted from tax duplicate—Employed searcher to receive percentage of taxes recovered— Searcher not entitled to compensation for taxes collected—• In and for time subsequent to expiration of contract, when —Services rendered after life of contract gratuitous, when— Tax inquisitor—Law of contracts.</p> <p>1. A contract made by a county through its proper officers, employing a person to search for and discover concealed and unassessed taxable real estate that had been omitted from the assessment rolls and tax duplicate of that county, upon which property the taxes “are lawfully due and unpaid,” which contract provides that the person so employed is to receive for his services a certain percentage of the taxes actually recovered by the county treasurer from assessments on such omitted real estate and further provides that the compensation agreed upon “shall not be deemed due and owing until the taxes upon such omitted real estate have actually been paid into the county treasury,” does not authorize the payment : 'of any compensation to such person so employed out of . taxes levied and collected on this real estate at and for a time subsequent to the expiration of the term of the contract.</p> <p>2. Such contract, by its express terms, relates to and comprehends only the taxes' that then are lawfully due and unpaid upon such omitted real estate, and these taxes not only measure the amount of compensation to be paid him under this contract, but also provide the only fund out of which he can be paid for such .services.</p> <p>3. Where, under such contract, omitted property is discovered by the person so employed, and the taxes then due, with penalties, are placed upon the tax duplicate against this property, but these taxes and penalties are never actually paid into the county treasury, the reasons for failure to collect the same are unimportant. In such case, under the express terms o