The DeSmet leader. (DeSmet, Kingsbury Co., Dakota [S.D.]) 1883-1891, 1886-01-30
LEGAL NOTES.

County warrants are not negotiable
paper. Anyone holding them may re-
cover on them the same as the original
holder. but they are liable, in the
hands of all persons, to every defense
which the county might have inter-
posed in an action brough! 10y the
original payee." This in well under
stood law, and expressly so held Dec.
q, 1855, in People v. Hull by Supreme
Court of Colorado, Q Pacific Reporter
81, also by the United States Supreme
Court in Wall V. County etc, 103 l.. S.
Rep. n.
In purchasing county, township or
school order it is well TO ascertain
whether it was given for legal pur-
pose, otherwise there may he loss.
County commissioners are the Great
ure Of statute. They have only those
powers specified in the statute and
those which are necessarily implied in
the statute in order to effect the pur-
pose of the law. If they depart from
the statute and attempt to transact
business not delegated to them, their
acts are voidable or void. In the col
lection of public revenues the law en-
ploys several Instruments.
I. An assessor values all taxable
property.
2. Certain township and county
boards meet at time specified by
statute to equalize values by correcting
discrepancies.
3. The sey.ra! scbocl, township and
contty boards at Gr before certain oates
specified by statute levy the several
taxes authorized by law.
4 The county clerk Tor ether Olicer)
uerforms the clerical work II cOmput-
ing the amount levied OH each person
vr tract Of land, and places the amount
in writing in certain prepared tax
book.
s. The county commissioners write
in that book an order directing the
county treasurer to collect ali the taxes
in that book named, sign it and deliver
~ the treasurer
6. The treasurer now begins work,
and until the first Monday N February
in Dakota) parties may call and pay
their taxes without interest; after that
penalty and interest follow, and
finally q tax sale if taxes are not paid.
A tax is the creature Of statute, and
as it is an arbitrary taking of a mans
property whether he is willing or un-
willing, the courts hold that in the
exercise Of this mighty power there
must be careful compliance with the
provisions Of law, Each OF the several
officers named by law must do his part,
and he cannot do anything which the
law has declared another officer shall
do.
County officers sometimes fall into
the habit Of acting upon the theory
that as certain step seems to them to
be right, considered as an abstract
question. therefore they will DO that
thing. They should look into the stat
utesApd see whether there is provision
in the law for the proposed act before
they take the step.
An illustration Of the paternal over
sigfT exercised by the county commits
sioners of Kingsbury county may he
seen in the record of their last meeting
They appointed committee OF one to
command the county treasurer not TO
collect certain delinquent highway
tax for 1884, which by failure of some
body did not get on 10 the books in
1851 but was put on in 1875. OF couIse
there is no law authorizing the ccm-
missioners to step the treasurer in this
way, and he and his bcndsmen would
be liable il he obeyed the order to the
same extent. as if no such order were
given.
Taxation is delicate matter and SO
difficult Of execution in accordance
with law that tax deed is generally
void. A United States conrf in Wis
c0nsin in 1879 held a tax deed void be-
cause five cents had been added at the
sale to pay for revenue stamp sup
posed to be rfquiredg The supreme
court of ore Of the New England states