Lexington weekly intelligencer. (Lexington, Mo.) 1871-1887, 1879-09-27
STATE OF MISSOURI,

STATE OF MISSOURI,
AUDITORS OFFICE,
CITY OF JEFFERSON, Sept. 70, 1873.
To County Collectors:
As many inquiries are being submitted to this
department regarding the power OF the collec-
tore to seize and sell personal property for de-
%linquent personal and back taxes, 1t ID deemed
advisable to issue this circular letter advising
YOU in the premises.
First-Section 10 of the act approved April %.
lS1I, page ISL, (being section lis Collateo Reeve
nue. Law } provides 1.-The collectors shall dill
gently cndcavor and use all lawful means to
collect all taxes which they are required to
collect in their respective counties. and to that
end they shall have the power to seize and SET
the goods and chattles of the person liable for
taxes, in the same manner as goods and chattles
are or may be required TO be seized and sold
under execution issued on judgment ut law, anu
no property whatever shall be exempt from seiz.
props1ty. = " . No such seizure or sale for
taxes shall be made until after the first day OF
October, = but no such seizure and sale
OF good shall be made until the collector has
made demand for the payment OF the tax, either
i'll person or by deputy, to the party liable to
pay the same, or by leaving a written or printed
with some member of the family over fourteen
years OF age
days notice rs formerly, and that "such seiz-
ure may be made ut any time after the first day
OF October, and before said taxes become
delinquent, or after they become delinquent
Seizure may be made at any time before october
if the collector believes the Taxpayer is about to
remove from the county without paying his
| liScS, .illl III 5utu IlSS Nv I io
[See section 10.
S~econd-section Is of said act of April IS. 1877
Gec: 1863, Col. Rev. Law provides the q srk
shall file the delinquent land lists in his Office,
and make the same into a back Textbook as
contemplated bv the act, to provide Tor the col
lection of delinquent taxes; approved April 2.
lS.7, (see back tax act of 1871, page 3S4. and fol-
lowing), = and deliver the same to the
collector of the revenue of his county. whose
uty 1t shall be to proceed to collect the same,
and to that end shall have the power, and it is
hereby made his duty, to levy upon, seize and
distrain person Al property, and sell the same fol
such taxes in the manner provided In this act
From the foregoing it will be seen that the col.
lectOr is invested with the power to seize and
sell personal property for back taxes and delin
auent personal taxes :, The en same ie as for current
The object OF the black taX'' act, approved
April II, 1871, TO provide a remedy for enforc'
ing the states lien on all delinquent and for.
feIted land taxes of 1865 to 1877 inclusive, by
having the same made into q 'back tax book.
Section IL of said act, page 3SS provides fol
making subsequent delinquent tax lists, returned
by collectors ut their annual settlements, int
''back tax books containing the same fact
and i'll the same form us provided in section 3 o
the act for making the first s'back tax book fol
the years OF lSrJ 10 1877, and giving authority fOl
bringing suits, &c.
There Is nothing "inharmOnIous In the two
acts. The collection of back taxes OF 1878 anC
subsequent years, may be enforced by seizur
and sale of personal property, or by suit. TIL
reason for the two concurrent remedies, D,
seizure OF personal property for land taxes, an
by suit, is, Il person may have lands, but NJ
personal property, or may be . NONRESIDENT
Procedure by either mode would be good, bu
in view OF the delay and costs in bringing suits
seizure would IN many cases be u more expedi
tious remedy, especially in cases of chronic tn,
dodgers, who should be forced to pay a
THOS. HOLLADAY,
State Auditor.