Mower County transcript. [volume] (Lansing, Minn.) 1868-1915, 1886-01-06


The subject Of taxation q one that in:
terests nearly oil, and the recent decision.
Of the Supreme Court regarding Tar titles
makes the subject al the more interest
ing. The last Legislature made some i'm
portant changes in the tar laws. These
changes are made plain in the following
article by F. L. Cotter, Treasurer Of Wi
mona County, and should be read by every
taxpayer:
First change-All taxes personal and
real) come due, not as formerly on De.
cember LIST, but on the first Monday Of
January of each year.
Second change-Persenal taxes become
delinquent on the first day of March next
after they become due. On the first of
March, instead of five per cent as former
ly, q penalty of ten per cent shall attach
and be charged upon all such taxes.
Note the following: Should these de
linQuent personal taxes not be be paid
before the first day of April next, the
County Treasurer shall make q list of all
such delinquent personal property taxes
which he shall certify to the Clerk Of the
District Court of his county, and the said
clerk shall Immediately issue his warrants
to the Sheriff of the County, directing
him to proceed to collect the same. Thus,
after April first Of each year, the collec.
ton of the personal property taxes is
taken out of the hands of the County
Treasurer.
Third change-On the first day Of June
Of each year a penalty of ten per cent
shall Immediately accrue and thereafter
be charged upon all unpaid taxes of real
estate in the hands of the County Treas.
urer who shall not make out and deliver
any receipt of such taxes without includ.
ing such pecalty therein, and who shall
receive payment of such tax without in
Guiding such penalty therein, shall be
| liable to the County for the amount of
such penalty. On the first Monday of
January of each year the County Treas
urer shall return to the County Auditor
| the several tax lists in his hands and each
tract or lot of real property against which
the taxes then remain unpaid shall be
| deemed delinquent, and thereupon an
additional penalty Of five per cent shall
| Immediately accrue and thereafter be
charged upon all such delinquent taxes.
| Should these taxes, however, not be paid
before the Dist day Of March next after
they become delinquent, the Clerk of the
District Court shall, the affidavit Of pub
LEGATION beiag filed, proceed to enter
judgment against each tract and lot of
real property as to which no answer has
been made. On the first Monday in May
IN each year the County Auditor shall sell
! all pieces or parcels of land against which
jud gment has been rendered for the pre-.
ceding year or years.
The foregoing may be briefly summed
up as follows:
| First. taxes become due On the
first Monday in January of each year.
Secend.-Personal property taxes be
| come delinquent on March first of each
year when penalty of ten per cent at
taches. Should these taxes. however, not
be paid before the 7th of April after they
become delinquent the taxpayer subjects
himself unnecessarily to the additional
cost and trouble of having it collected.
! Third.-On the first day OF June of each
year penalty Of ten per cent Immediately
accrues on all unpaid real estate taxes
On the first Monday of January follow
ing, these taxes iii not paid) become de-
linQuent and an additional penalty of five
per cent is added. On the 21st day Of
March following, the Clerk Of the District
Court proceeds to enter judgment against
such pieces or parcels of land for the
delinquent taxes and accrued costs
of May following the County Auditor
sells at public sale all such lands to the
highest bidder.
| Taxes deem to be a necessary and un.
avoidable burden. The costs, penalties
and interests, however, which some allow
to attach to their taxes, are, I hold, en-
tirely unnecessary and easily avoided.
Moral: Pay your taxes in season and
shun the penalties.