The Northern Pacific farmer. [volume] (Wadena, Minn.) 1878-1885, 1881-05-19


of the citizen can see no reason why it is not 9
valid one. No constitutional objection is suggested
and none occurs to me. "A tax, when duly levied,
forced in such q manner IS the legislature shall
prescribe. The mere remedy is always within the
legislative control change in it dvests no vested
Again, it the forfeitures to the State have been
Valid ana the title to the land covered thereby be-
came absolutely vested in the State. can see
lands. 50 acquired, in whatever way it may see fit.
The peculiar machinery to be adopted for such dis
postiG1 is exclusively within the legislative con-
WIN. J. HAHN, Attorney General
TIE TAXABLE LIABILITY OF BUILDING Assoc1A-
TONS
The following letter, addressed to the attor-
ney general, will, with the answering opinion,
be read with much interest in this and other
Minnesota cities:
COUNTY ASSESSORS OFFICE.
RAMSEY COUNTY, MINI.
ST. PAUL, May 2, 1851
Dear Sir: wish to ask YOU to do me the favor
to give me yo0r opinion az to the legal mode Of as
sessing building societies or associations. When
came into this Office four years ago the precedent
(which have since fo!lowed) had been established
OF assessing only such stockholders ION the amount
paid in on their stock rs had not borrowed from
rowers. among the members Of the building socie-
ties, are the men who have built themselves little
houses out of their earnings and savings.
seems to be provided for by section 81, chapter i,
Of IAN act to provide for the assessment and COL
lection Of taxes" approved March II. 1873. These
would be assessed for their little homes as real
property, and again their shares of stock Ito the
extent to which they had paid in on the same) as
personal property. This would seem to work
manifest hardship on class of men. VINO, for their
industry, prudence and economy, should be
couraged rather than oppressed. There is ques-
law in emitting to the societies or associa
tions and only assess such stockholders, on the
amount Of their paid-up stock, as have not made
question in my mind, in view Of the law
pressed in Sec IS. Chap: /. Of tho act above re-
ferred TO- to this effect, ''but person shall be
am entirely willing to exercise "a broad and cheer
full spirit of accommodation so long as can do
within the law but lest my sympathies should lead
vice. Win you please have the kindness to lot me
hear from you at your earliest convenience. and
much oblige. Yours respectfully.
County Assessor.
To this letter the attorney general, after con-.
sidering the matter and looking up authorities,
replied as follows, the opinion bearing date Of
May 10:
J. I. Beaumont, ESQ.,, Assessor Ramsey County:
Dear Sir-YOur favor received. I appreciate
and heartily join with you in your expressions of
sympathy for the poor men who compose large
part Of the building associations you refer to. But
lapprehend the same sympathy is due, and for the
same reason, to every one who is SO unfortunate
TO nave mortgage or other lien upon bis real
estate. We. however. are not responsible for the
law. OF for the hardships it may work. Section 5.
general statutes 1873, page I'll, as read it, does
not require the individual to include, in the list Of
@ poc1m Of tho
corporation which such company is required to list
in this State" Section 90 page 217, requires the
proper officer of any company or association with
certain exceptons) to make out and deliver tothe
assessor, sworn statement Of the amount of its
capital stock" etc. From the market value of its
shares OF stock is to be deducted its indebtedness
and the value Of its real and personal
property, and the net amount is to be included in
subdivision "a of section 1G. If these associations
required ito list and return their capital stock
or property. by section %, then the last clause of
said section applies. and any shares in such
citation, held by individuals, is to be included in
the list made by such individuals: but the total net
amount is to be included in the list made by such
association. That they included in said section
% seems to me to be obvious.
[Signed] WIN. j. HAHN, Attorney General.