Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1880-03-17

in any way to show that collection has been at
tempted.
And the duplicate of 1877 shows a like list of
over $50 names and nearly $4,000 in taxes in
the same condition.
A comparison of these lists would seem to
indicate that q considerable portion of these
taxes was good and cOllectable-that the same
names appear uponlthe3lists frOmHea to year
and that several Of them are the names of per-
sons in official positions and receiving regular
salaries from either the county or city. or pay
ments from one or the other on contracts. That
many of the taxes could and should have
been collected is evidenced by the fact that
the same persons have promptly paid their
taxes assessed for 1878. It seems to me that
the taxpayers of the county have just cause
for complaint in this regard as well as in some
others not coming 30 directly under your Of
fetal supervision. 1t is the evident intention
of the law that these personal lists should not
remain open indefinitely, but that the taxes
thereon assessed should be promptly paid, vol
unfairly or by distraint. and the lists purged of
the worthless aad closed up as far as these are
concerned by some valid action made q matter
of record by your board"
For fuller illustration it is duty to expand
the remark made above in regard to the fire.
quent recurrence of names of persons upon
these lists who have been or are receiving sala-
ries from the city or county, and to mention
some of these names. This is not for the direct
purpose of censuring them, though all of them
could not have been ignorant of the fact that
while receiving support from these corporations
they were in turn contributing nothing for
their support, the greater censure must fall
upon those who made it an easy possibility for
them to escape the common burden of taxa
ton. Opposite the names given add the du-
plicate for the year upon which taxes stand I'M
ceeding year, and the offices held at the time
and since
y. Lee Davis, county auditor, personal tax on
duplicates of 1876, 1877 and 1873. ($27. 50.
These taxes were paid on January %, 1880.
John W. Roche. city comptroller, personal
tax on duplicates of 1874, rs. '76 aud II,
$3.50. 80. Tax on IT'S dup. marked ''J'' in pen
Gil. Also real estate tax on duplicates for IT
and '78, ($201.S4.) These taxes were advertised
and marked on copy tax judgment book Ibid
in for the State" and in the corresponding COL
umn of assignments the name of j. W.
Roche appears in pencil, the original tax stand
ing in the name of Susan Roche. (See note be-
low, "B."
Alex. Johnston, personal tax on duplicates
of "a. '76 and II, (s21.6O) Register of deeds
il 1876 and 1877.
VIM. p. Murray. personal tax on duplicates
1874 and '76, (S19.36,) alderman and president
city council in rs and rs. City attorney for
1877, rs, etc.
j. W. McClung, personal tax on duplicates
($5.28) pencil marked ''W,"-(can this mean
''worthless?'O City and county assessor for
1875 and 1876.
Otto Dreher. personal tax. duplicates 1874
and 1876, ($7.03.) Employe in treasurer's Of
fee, and since register of deeds.
Of 1874, 1875 and 1876, (S55.75.) Tax on 1875
duplicate marked wv" City physician 1875,
1877 and 1878. County physician and health
officer 1877 and 1878.
Frank o. Olivier, personal tax on duplicates
of 1875 and 1876, (s2.25.) Also personal tax of
Sevire Gervais, New Canada, on duplicate of
1877, ($8.46) marked in pencil Frank o. Oil
vier will pay. August 1, 1873" Employe and
deputy auditor.
of 1874, 1875 and 1876, (82022.) Tax 1875 du-
plicate marked s'W." Health officer in 1875.
M. B. Farrell, personal tax on duplicates of
1875 ands1S77, E(s13.25.) Tax 1875 duplicate
marked ~" Chief engineer fire department
1875, and contractor.
Dispatch Printing company, personal tax on
duplicates of 1876 and 1877, ($26640) City
printer, 1875 and 1876.
St. Paul Newspaper Union, per. tax, dupli
cate, 1877, $685. Pencil men,, Wrote Hall
August g." The DAILY GLOBE, city printer,
1878.
r. L. German, per. tax, duplicate, '76, ($5.-
Al clerk board of public works.
Daniel McGrsth, per. tax, duplicate, '76,
$685. county commissioner 1878.
James Cleary, per. tax, duplicates '76'77,
(35.6O,) alderman 1867.
j. @. Mccarthy, per. tax, duplicates, rs,
($2.85,) marked ''W." Alderman 1S75-6-7-S.
Gates A. johnson, per. tax, duplicates, '76!77,
(33664,) alderman '75.6.
e. q. Wood. per. tax, duplicates, '76-'T,
(810.94, alderman TO-
1t is not presumed that this list of Office
holders is complete, as hundreds of small
amounts were taken down without names.
The total number of names shown above as
stranding upon the three duplicates of per-
sonal taxes for 1874 ~, and not marked even
in pencil to indicate any effort at collection, or
Besides these are the vast number of the pen
Gil marked not carrying with them any evil
dence of official action and running up into the
thousands. Of such ON the rs list alone as
above stated, there are over 600 names of the
whole number on all these lists not marked
paid, large proportion are recognized "a those
of persons from whom it would be difficult
now to collect whatever may have been the
case at the time. There is also a very consid-
cradle list of the names of some of our best
citizens, men of perfect responsibility, and
claims against whom would be rated at par in
any market. There is also q still larger list of
names against whom payment could have been
euIOICett ny pEOmpt legal procedure
and who have promptly paid their taxes
assessed upon the rs duplicate
If any of the above taxes have been paid the
lists do not show it. If there is any sufficient
reason for non-payment the records do not show
it. If any Of the above named persons or the
hundreds of others not named, have in their
possession receipts for any of these taxes, it is
for their interest to produce them aud demand
an official cancellation of them from the books
That the wonderful difference between q tax
practice and an enforcement of law may ap-
pear, it may be mentioned in regard to the last
personal tax now delinquent (the duplicate of
1878, delinquent in 1879 the number of names
standing on the books as not collected or
marked as in procesr of collection, or at least
as on lists mentioned above, is twelve, and the
tax SO standing amounts to the sum of SEQ. 80.
1t may be said that this amazing difference is
owing to the stringent provisions of the IRON
clad law of 1878. But the law of 1874 (chap. l,
secs. IS 90 inclusive) which stood a. law until
the passage of the 1878 act, is very plain and
very severe as to the treasurers and auditors
duties in this regard. Indeed, so far as the en-
forcement of payment is concerned, the pro-
visions were essentially the same except 80 far
as relates to the per cent penalty, and the
personal liability of the treasurer for the taxes
uncollected or uncolleoteble. In other partic-
ulars of current work like marked change
appears, aud regard for the provisions of law
is coming to be the basis for business trans