Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1883-03-19
INTERPRETING THE LAWS.
Two Interesting Decisions by Attorney
General Hahn.

General Hahn.
March 16, 1883.-Hon. Henry NJ. Knox,
Public Examiner. Dear Sir: Your es-
teemed favor asking whether in my opin-
ion, "a county treasurer is entitled to re-
ceive the one-half per cent. for receiving
and discussing the school land fund in
counties where the limit of salary Is
reached without taking such funds into
the account" has been duly considered. l
would say in answer, that he is not entitled
to receive such percentage III addition to
his salary as limited by section 172, chap
ter 8, general statutes of 1878.
That section proceeds in the first place
to fix the rate per cent. and the moneys on
which fees shall be allowed, the first item
of which is the moneys referred to. II
then expressly limits the gross sum which
the treasurer shall receive for his personal
services, and provides that ''all moneys re
ceived as percentage in excess of amount
provided for 3 = x shall be paid
by the county treasurer at the end of each
year into the revenue fund of the county,
The one-half per cent. which he is to be
allowed for receiving and discussing mon
eys on account of sales of lands, he receives
''as fees" 1t is therefore clearly within
the strict letter of the second proviso to
this section. Respectfully yours,
w. ]. HAHN, Attorney General.
ATTORNEY GENERALS OFFICE, ST. PAUL.
March 16, 1851. L. Brady, Esq, County
Attorney Mile Laos County, Dear Sir
Without answering your communication
in detail, will proceed to some general
principles which are decisive of the ques-
tions propounded.
First-UAder our laws real estate and
personal property is assessed and taxed at
its fair cash value, irrespective of the in
cumbrances that may be on it, or of the
parties holding such membranes.
| Second-All mortgages owned by resi-
dents of this state are to be assessed in the
town or district where the mortgage re-
sides, and the fact that the land or person
al property on which such mortgage is
lien is also assessed, can make no differ
ence.
The taxation of mortgages necessarily
results in a sort of double taxation. Had
Barber borrowed S6,7e0 from "A" a resi-
dent of your town, and secured the loan b.
mortgage on his farm, and then had paiC
Mrs. Ross this sum IN cash, and she haC
had it on hand at the time of assessmen
under our laws, Barber's farm, AS mort
gage and Mrs. Ross cash would each ant
all have been es5sble-the one as rea
estate, another as credits, and the other a
moneys.
Third-There is no authority vested any
where for separating or apportioning any
supposed equitable value Of each class o
such property
There Is no question of equity involved
1t is one of law and it is now just wher
the law designed ii should be.
Neither can the county commissioners a
this or any other time, abate any part o
such or any taxes. There is no power o
abatement of taxes vested in the count
commissioners. The only person unde
our present tax law, who is authorized 4
hear or determine matters of grievanc
relating to taxation is the state auditor
and She mode of procedure in such case
presented by section III, page 245, genera
} statutes OF. 1873. Yours truly,
WI. HAHN, Attorney General.