208
If a Sheriff should deem it expedient to undertake the
arrest of only a portion of the men himself and to have a
Deputy undertake the arrest of the remainder and in fact,
should only arrest a part of the men himself and convey
them back to the place authorized in the warrant, and
should have his Deputy to make the arrest of the others
and convey them back to the place authorized in the war­
rant, he would then be entitled to pay for one mileage each
way for himself and to mileage one way for the conveya.nce
of each prisoner conveyed by him and would be entitled
to one mileage each way for his Deputy and mileage one
way for each of the prisoners so conveyed by the Deputy.
I think this fully advises you upon the point at issue.
Yours very truly,
RIVERS BUFORD,
.Attorney General.
TAX COLLECTOR-COMMISSIONS-SPECIAL
SCHOOL DISTRICTS..
Tallahassee, Fla., March 12, 1923.
Hon. C. C. Ma,this,
Cou,nty Superintendent,
Panama C~~ty, Fla.
Dear Sir:
Replying to your letter of March 12th, I beg to say that
Section 801, Revised General Statutes of Florida, provides
that the commission on taxes collected for Special Tax
School Districts shall be audited and allowed by the· Board
of Public Instruction at the rate of I1j2% on the collections,
and it is my opinion that this authorizes the commission to
be paid to the Tax Collector.
The salary of the County Superintendent of Public In­
struction cannot be paid from the County School Fund nor
209
rtake the
:0 have a
I in fact,
:i convey
ant, and
1e others
the war­
:age each
Iveyance
entitled
eage one
Deputy.
issue.
from school taxes. See State vs.· County Commissioners
Gadsden County, 17 Fla. 418.
Yours very truly,
RIVERS BUFORD,
Attorney General.
TAX COLLECTOR-OFFICE TO BE OPEN.
Tallahassee, Fla., April 12, 1923.
H on.J. R. Roberts,
Cross City, Fla.
Dear Sir:
meral.
JIAL
1923.
~~ythat
P:~9vides
~~Jo
iTax
9ard
.Replying to your letter of tl\e 11th iustant, I beg to say
it is my opinion that the Tax Collector should be at his
office, or have some person in authority there during all
week days both before 'and after the books have been
closed. No person is prevented from paying his tax by·
reason of the fact that the books are closed. Of course,
after the books are closed cost may accrue, which should
be added to the tax and in other cases it may not have
accrued.
It is also frequently the case that people wish to inquire
as to the status of the tax and to see how the assessment
has been made, all of which things they are entitled to learn
at the office of the Tax Collector.
Yours very truly,
RIVERS BUFORD,
Attorney General.