The weekly pioneer and Democrat. [volume] (Saint Paul, Minn. Territory) 1855-1865, 1865-01-20

Ccc. que \IJ ArIlcfe nine w, Oh the COCsti
tuition lays down general rule tor the leyvsno
Of all taxes and requires that ednality shall n
aimed at in every law in imposing tax.
I tax cannot be imposed exclusively on an,
subdivision of the State to pay an indebted
ness or claim which is not peculiarly the deb
of such subdivision, or to raise money for an,
purpose not peculiarly for the benefit of sucf
subdivision. hal Ir. t-.r ,.--r. f-E
Section of an act approved March 8, 1864
Claws Of 1864, S70,) required the Board O
County Commissioners of Rice County to meet
and audit adjust and fix the claims of John
Sanborn, ct al, against ScAco District No. 10,
OF said county. .s, jl.-.... .rs.f.. O. :.
Section 8 of said act provided that the
amount of each claim as audited, adjusted and
fixed by said Board shonld be entered on the
records of the Board Of County Commissioners
and that the Board should vote a tax upon the
taxable property Of the district for the amount
of the claims, W
He'd That this was an attempt on the part
OF the Legislature to confer judicial power on
said County Commissioners and therefore in
contraFention of the Constitution. 5r- q,
Ihas In pursuance of such act the plaintiff
could not legally establish such claim or debt
against said School, District. IL - -
That the establishment of the claim was a
condition, precedent to, the imposition of the
tax and therefore said Commissioners could
not legally levy or collect said tax.
William L. Ames, Plaintiff in Error, vs.. 8. H.
s1 schurmeir, Defendant IL. Error. d,
: -rher'. III r.r, SYLLABUS. .r..-.-. .-. 81. . d..
summons, to which the written signature
of the party issuing it is not attached is void
Tor want OF proper Authorization: r"i
William w. Prindle, Appellant vs.. L. s. Camp
as-arg. bell, Respondent. . = :,
-. SYLLABUS.
The act Of Incorporation of the City of Wa
bashaw, approved March 20, 1858, chap 5. sec,
10, provides that the City Marshall on re-
ceipt OF the tax list, ashall give one weeks
notice in the official paper, or shall given ten
days notice thereof, by posting up notices
in three OF the most public places in the city.
Such notices shall specify that taxes on per
sonal property shall be paid within thirty days
from the first publication of eaid notice, or
from the FIRST day of posting the same, and
taxes and assessments on real estate before the
first day Of August following, or the first day
OF December following, that if such taxes are
not paid until after the FIRST day of August. in
terest will be charged at the rate of three Der
cent per month after said first day of Augnst
on al unpaid taxes, and that if paid before said
first day OF august no interest will be charged.
and that ail taxes and assessments specified in
the tax List upon which said taxes or assess
ments shall not be paid on or before the first
day OF December, shall be sold at certain time
and place to be therein specified, for the paw
mcnt OF such taxes or assessments, and the
publication or posting ossuch notices. shall be
deemed demand, and q neglect to pay tbs
taxes and assessments within the time specified.
shall be deemed a refusal 10 pay the same
Held under this section, that the interest on
taxes on real estate does not begin to accrue
ull the expiration of the: notice prescribed in
this section. r. =
Where the taxes, interest and charges are of
greathsr amount than Is legally due, and the
land Is ssld to satisfy such amount the sale is
Void.
Notice, of the time and. place of sale of del;a.
quent lands for taxes under the section muet
be given one week or ten days, as the mode of
notice may require, prior to the first of Ar
gust preceding the sale, and the omission to piye
this notice invalidates the sale.
A uotlee OF sale which embraces all lands
upon which taxes are assessed, and is not re-
stricted to lands which may be delinquent, and
designeoes no place of GALE is essentially defee-
tive. ~ .a
Where sale of lands for taxes il not CON-
menced on the day specified in the notice of
sale. the Marshal has no authority to sell any of
the lands at subsequent time.
Sec: 70 OF chap. of the sa2ae act, which
provides that "alF the instructions and
directions herein given for the assessing Of lands
ana personal property. and the levying
and collecting of taxes and assessments shall
be deemed only directory, and no error OF infor.
maiity In the proceedings ofany of the officers
entrusted with the same not affecting the sub
stantial justice of the tax itself shall vitate or
In any wise affect the validity of the tax or
assessment, or the title conveyed under the
sale for taxes under this chapter" does not
embrace such errors and informalities as 90 to
the Jurisdiction of the officers charged with the
performance of the duties imposed BY the char
ter, or the validity of their acts, but only such
as DO not substantially affect the material steps
in the proceedings. s. :.
The notice of sale required by the charter is
q Isatter which materially affects the rights of
parties; without it the law consers no power
on the officer to sell the land for DELINQUENT
taxes, and the time prescribed BY the statute is
essential to its validity,