Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1881-04-12

records, judgment dockets, redemption
records, records of the county board, as
well as all records of disbursements of
every description, were written up in good
shape to the first day of March, 1881.
Inc tax ledger proper OF the
county, which contains accounts
with all the different funds of the coun-
ty, city, townships Or school districts, was
posted and balanced up to and including
the October settlement of last year 1850,
I'll at being the date of my last settlement
with the county treasurer. The next
settlement between that official and the
county auditor, according to the law,
would be on the first day of March, 1881,
which was in progress and partly made
when my term of office expired. The
posting OF thetax ledger proper for the
settlement of the month of March of the
present year could not be made until such
full settlement was completed.
Now what are those old tax ledgers $50
called) that are referred to as net having
been posted since 1874? They are some
old books, now already almost filled up,
containing the descriptions of real estate
in this county upon which were entered,
prior to the creation of the tax judgment
dockets, the delinquent taxes of the coun-
ty, showing the valuation of the lands
assessed, the original tax and tax dis
tributed to the several funds. Their use
fulness for the purpose for which they
were originally made up, ceased to exist
from the date of the reception of the first
tax judgment docket furnished to the
county auditor by the clerk of the district
court under the iron clad tax law
Of 1874. That law changed the whole
system of keeping the delinquent taxes,
not only in this, but in every county
in the State. Those old tax ledgers $50
called) if written up, would be of no
practicable use, so far as ascertaning the
true amount of taxes, costs, penalties,
etc, upon any property delinquent.
They might be of some service as an in
deX to the judgment dockets, but they
are not gotten up or printed in the proper
form to contain transcript of the judy
ment docket. 1t would not be a legal
record if it was written up. The law
provides what record shall be kept in
the auditors office for taxes delinquent
for all years since 1874, and that record
is the tax Judgment docket, which has
been properly kept up by me since the
iron clad tax law has been in force
luC duuItOl says. l. HC IDA Id w JdSSCu
by the legislature at it's last session. re-
quires the county auditor to sell at the
next tax sale all property which became
delinquent in 1879 and prior years. -
That is a general law and applies with
| equal force to every county auditor
in this State. They have no tax-ledgers
$50 calleD from which they can make up
their lists of delinquent taxes. They
will make up their lists of such delin-
quents from the judgment dockets and
old duplicates. They have precisely the
same extra work to perform as the present
auditor of Ramsey county now asks that
the board of county commissioners shall
provide extra help to assist him in per-
forming.
Before any great expense is incurred by
the county in the preparing of that old
list, it might be we'll to first ascertain
what the opinion of the attorney general
is, as to the probable legality of such
sale, etc. | am informed that the State
auditor and attorney general are now
seriously considering the legality of the
act providing for the sale for taxes of
1879 and prior years.
l believe that no public interest has
suffered by reason of my not keeping
certain accounts of the office in the man
ner referred to by my successor. No such
tedger accounts were kept by any of my
predecessors, and | am of the private
opinion that the present auditor will find
sufficient amusement in that Office, with
out unnecessarily increasing his work by
multiplying his accounts.
When l first assumed the duties of the
| Office of auditor of Ramsey county, con-
sidered my whole time well employed in
studying the tax-laws and making myself
| acquainted with the many details of the
office. I had no time to look up any of
| the official defects Of my predecessor, nor
| try to discover any dereliction of duty
| upon his part, that might report him to
the county board.
1 refer with pleasure to the fact, that
during my long official term of office, my
relations with the county board have been
of the most pleasant and friendly char
| acter, and l now express to the present
board my high appreciation of the court
| eous treatment and consideration that |
have always received at their hands. Very
respectfully yours, S. LEE DAVIS.
Referred to the committee on ways and
means and the county attorney.
A communication ives received from
Sheriff Richter calling attention to the
necessity of withdrawing the court
houses Referred to the committee on
public buildings.
A communication was read from Mr..
H. P Hall, the official publisher of the
board, calling attention to violation of
the law by the clerk, in emitting to pub
lish stat ement of receipts and expendi-
lures, as required by law. The commu-
nication, of which the following is a
copy, was referred to the committee on
printing, attorney and auditor:
ST. PAUL, April IL, 1881.
To the honorable, the board of commissioners
of Ramsey county.
GENTLEMEN: desire to call your attention
to a violation of law on the part of the clerk
of your board, and submit the same TOR your
consideration.
By the statutes of 1866, chapter S, section
1O3, page III, it is made the duty of the county
commissioners, on the second Tuesday of
March, annually (since amended to read the
| third Tuesday)to
"Make full and accurate statement of the
receipts and expenditures of the preceding
year, which statement shall contain full and
correct description of each item, from whom
and on what account received, to whom paid,
and on what account expended, together with
an accurate statement of the finances of the