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

amounted to thetsum of $l9l 1879. 1t is not
claimed that any part of this large sum was
advertised according to law and of course it
never had judgment entered against it. The
whole amount of taxes assessed for that year
upon the duplicate lists as equslized was $780,
0S2.30. Deducting from this amount the
taxes which were abated from the lists of the
year, it appears that over One-third of the
whole amount Of such taxes were paid after
they became delinquent without the interest
| collectable and provided by law. No reason
able excuse can of course be offered for this IL
legal procedure. The only explanation given
| is that the treasurer turned over to the auditor
q large number of names of taxpayers or de-
| soriptive lists of property (this would appear
| to have occurred June y, filed with him before
| that date, and upon which he had not had time
| to make receipts. It is not pretended that
| money or anything representing money accom-
panied these descriptions though the state
ment accompanied some of them that they
| would be paid when the receipts were
| made out. The explanation amounts to Just
this, that any person, by handing in to the
treasurer before June description of his
property, by that process filed a caveat against
judgment being entered against it according to
law, and against the collection of interest
thereon for period ranging. according to his
pleasure, from ten to fifteen days to four
months. Several heavy. taxpayers are in
cluded among these delinquents paying with
| ont interest Some specimens are here given.
One such taxpayer paid ON June as the sum of
Sc, 7l6.20, upon which the interest due would
have been $111.93. One firm, and the persons
composing the same, paid on July the sum of
$5, 200.70, upon which the interest due was
$l28.27. One person paid on August IL the
sum of Sc, O36. 43. upon which the interest due
| was $3S5.74. One paid on September 80 the
due as interest. Several other persons paid on
| the last days of September. Twelve persons.
| including the above, paid without interest.
taxes upon which interest amounting to $l,-
454 % was due and legally collectable. and the
interest on all these l, 1876 statements amounted,
| at the very lowest calculation, to over $3, 600.
The reason has been given above why this
list of 1874 was chosen for examination in
| stead of that of either 1875 or 1876. But, al
though it is claimed that the tax judgments
for these latter years were void, this afforded
no valid ground for RENTING the interest
| taxes after delinquent, and the same practice
which obtained in regard to the
regard to these two lists On the duplicate of
1875 delinquent June 1, 1876, the sum of
$lS3.4SS.7O is reported as collected between
June IL and Sept. 81, without interest, and the
amount of interest 30 lost was over SO, 500. The
knowledge, which had now become general, of
the defect in the law as to enforcing judgment
delayed and prevented the collection of the tax
L,
1870, and a smaller proportion, therefore, of
this tax was collected without inter est the
amount so received being still S1Sl, $50. 10 paid
between June l and July "a, 1877.
Beside the very great loss of interest to the
county here shown, another point Is to be not
ed in connection with the delinquent taxes up.
on the duplicate of 1874. This is that while
the persons covered in the large amount above
named were paying their taxes without interest
on the statement of the auditor, 276 other citi-
zens we're on the same days paying their taxes
on the statements of the same auditor with in
terest, the amount so paid being Sill, 1866, and
the interest collected thereon being 1886. SO.
These were comparatively small tax PAYERS, the
largest amount of any one tax SO paid being
$500. SO. Here would appear to be not only
discrimination against prompt tax payers, but
absolute injustice to those upon whom the pen
atty of interest was enforced. And while the
charge of Partially may not broadly lie where
so many different persons were concerned,
broad and cheerful spirit of accommodation
seems to have reigned, which was entirely I'M
pardonable and in open violation of law. And
if partiality did not generally obtain as regard
ed others, the officers certainly made them
selves exceptions to the rule for the then
treasurer paid his own real estate tax for 1875
on August IL. 1876, without interest, and his
tax for 1876 not until December rs, 1877, and
June rs and July 6, 1878, and then without in
terest, and the auditors real estate taxes for
1877 and 1878 were not paid until after my ex-
animation commenced, though then paid with
out the penalty and interest called for. These
latter taxes were not advertised.
ATTACHMENTS.
From memoranda entered upon the duplicate
for 1874 there was found to have been abated
from the lists as follows: From the several
real estate lists the sum of 1922, IA. 20 in
amount of taxes-from the personal lists the
sum of $4,224.15-and from the lists of mort
cages (being the whole of said list) the sum of
$65, $50 81, or q total of $92 5lS.75. In regard
to this latter list desire only to state the facts
in regard to it as 1 find them, and without in
justice to any one. After consultation with
those who were in position to know everything
in regard to them, am not able to satisfy my
self that there was net tenable ground for some
action such was taken, but l
am unable to convinc, myself that there was
good legal ground for such sweeping actien.
The record of the abatement as it appears up.
on the list itself is as follows: TAX list of
mortgages for 1874. Total valuation, o. 9l3,-
347.00. Total tax, S65, $50. 81. The taxes on
mortgages being irregularly assessed by the
board of equalization. and not collectable, we
therefore order the same abated. st. Paul,
Gates A. johnson, 8. L. Davis, (signinp as in
dividusls and not offcially.) Under the same
date the board of abatement (or city tax COM
mittee) make the following record, viz:
present. Murray, Johnson Davis. The fol-
lowing ATTACHMENTS were made on the valua-
ton of taxes for 1874. (among others)
Personal (mortgaees) S2,913, 34700." 1t will
be seen that the abatement was made for two
causes first as "bei.g irreeularly assessed by
the board of equalization" and the second as
mot collectable." The following minute
would seem to show that they were not as
sessed by the board of equalization, viz: Sept.
g. 1874. Standing committee board of equal
ization met. Present. Murray, Lindeke. Ber-
key, Fisher. Taylor. Koch, Sherman and clerk.
The following resolution was adopted:
Resolved That the clerk of this committee he
and is hereby instructed to report to the coun-
ty auditor q full list of mortgages held by resi-
dents of this county, with instructions to the
auditor to carry the same upon the tax lists
for 1874 for taxation, and that notice
De given to all persons SO assessed to file any
offset they may have to said assessment within
ten days after the service of said notice.
Adopted. s. l.. Davis, clerk"
The clerk of this board mot having the power
to make assessments) is here instructed to re-
port to himself as county auditor, list of
mortgages for taxation, and to instruct himself
as auditor, to carry the same upon the lists for
1874 (the auditor having the power to do so un-
der section 1853 of the tax law of 1874, and they
SO appear as part of the regular list for that
Tha lair ic o1u oda hot q of