The single question presented by this appeal is whether tbe defendant was collecting tbe taxes in Swain County on a salary or fee and commission basis. We think be was collecting same on a salary basis. Tbe determination of this controversy involves tbe construction of certain statutes.
Public-Local Laws 1919, cb. 134, sec. 8, in part: “Said sheriff and tax collector shall deduct from tbe full amount of said taxes so collected all commissions which are now or may hereafter be provided by law, out of which commission be shall retain tbe sum of eighteen hundred dollars per annum as full compensation for his services as tax collector.”
Public-Local Laws 1921, cb. 422, sec. 1, in part: "Provided, that tbe total compensation of tbe sheriff shall not exceed tbe sum of thirty-two hundred dollars per annum.”
*304Public-Local Laws 1923, ch. 163, in part: “Be amended by striking out the words ‘thirty-two. hundred’ in line eight of said section and inserting in lieu thereof the words ‘three thousand.’ ”
Public-Local Laws 1925, ch. 329, caption of act, is as follows: "An act to• regulate the salaodes of the officers of Swam County.” Section 1. “That the compensation of the officers of Swain County shall be as follows: . . . The sheriff shall receive for his services as sheriff, the fees of his office, and for his services as tax collector he shall receive three thousand two hundred and fifty dollars per annum,, payable in equal monthly installments; . . . Sec. 2. That all laws and clauses of laws in conflict with the provisions of this act are hereby repealed.”
Public Laws 1927, ch. 213, sec. 7: “If any sheriff, or tax collector, to whom the tax list and receipt books shall be delivered on the first Monday in October, shall fail to succeed himself as such officer on the first Monday in December of any year, he shall make a full and complete settlement of such taxes as he may have collected on or before the first Monday in December, at which his term of office may expire, and the tax list and receipt books shall be delivered to his successor, who shall in his settlement be credited with the amount for which settlement was made with such officer whose term expired: Provided, how-even', that if the outgoing sheriff, or tax collector, shall have received the tax list and receipt books to collect the taxes due thereon, upon fees and commissions based upon the collections made, it shall be his duty, and he shall be charged with the collection of the taxes due for such year, and shall be charged with all the duties and responsibilities with reference to reports and other settlements, and subject to the same penalties, imposed by this act, and shall conduct the land sales and execute the certificates of sale for the same. If the officer whose term expires on the first Monday in December of any year and who does not succeed himself as such officer, shall not have received the tax books for the then tax year, the officer succeeding to such office shall give the required bond and be charged with the collection of the balance of the taxes for the then tax year, as if he had received the tax books on the first Monday in October, less, however, the taxes collected by the specially appointed tax collector.”
It will be noted that the Public-Local act of 1925, supra, the caption says, “An act to regulate the salaries,” etc., and the services as tax collector is fixed at $3,250 per annum, payable in equal monthly installments. This act repeals all laws and clauses of laws in conflict. Then the Public Laws of 1927, sec. 7, provides, in substance, a fair interpretation from the entire section and proviso, that if he is on a salary basis and fails to succeed himself, on the first Monday in December he shall make a full settlement, etc., and the tax list, etc., shall be delivered to *305bis successor in office; and if be is collecting upon a basis of fees and commissions be is not required so to do. The provision seems to be broad enough to cover the counties on a salary or fee and commission basis.
The meaning of Salary: “The recompense or consideration paid, or stipulated to be paid, to a person at regular intervals for services; fixed regular wages, as by the year, quarter or month.” Webster’s New International Dictionary, p. 1811. “The word salary may be defined generally as a fixed annual or periodical payment for services, depending upon the time and not upon the amount of services rendered.” 24 A. & E. Enc. of Law, 2 ed., p. 1015,16 and 17. Black’s Law Diet., 2 ed., “Salary,” p. 1052 and cases cited.
The term fees “is distinguished from wages or salary in that it refers to compensation for particular acts, whereas, wages or salary refers rather to compensation for work during a definite period of time.” 25 C. J., p. 1010.
We do not think Commissioners v. Bain, 173 N. C., p. 377, is applicable. See Pender County v. King, ante, 50. We are dealing here with a statute that is mandatory — tbe statute speaks in language in which we think there is no ambiguity. Tbe judgment below is
Affirmed.