Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1890-03-28

Iueieupou u penalty OIL HVe per cent. snail
attach and be charged upon ill such taxes.
After the first day of March in each and
every year, the county treasurer shall i'm
mediately proceed to collect all delinquent
personal property taxes, and if such taxes
are not paid on demand, he shall distrain
sufficient goods and chattels belonging to
the person charged with such taxes, if
found within the county, to pay the same
with the said penalty of five per cent. and
oil accruing costs, and shall Immediately
proceed to advertise the same in three pub
lie places In the town or district where
such property is taken and in one official
newspaper, it there is n in the county;
Crowded, the amount of said taxes to be
collected by distress will not be less than
$15) stating the time when and the place
where such property will be sold, and if
the taxes for which such property is dis
trained, and the costs which accrue there
on, are not paid before the day appointed
for such sale, which shall not be less than
ten days after the taking of such property,
to sell such property at public vendue, or
so much thereof as will be sufficient to pay
said taxes and costs of such distress and
sale.
SEC. Sc. LIST OF UNSOLICITED TANEs TO
BE FILED WITH THE AUDITOR-CANCEL-
LATIoN by CoMMIssIoNERs.] If the coun-
ty treasurer is unable for want of goods or
chattels w%hereupon to levy, to collect, by
distress or otherwise, the taxes, or any part
thereof, which may have been assessed
upon the personal property of any person
or corporation, or any executor or admin
l%Strator. guardian, receiver or accounting
officer, agent or factor, such treasurer shall
lille with the county auditor, on the first
day of June following, a list of such taxes
with an affidavit Of himself or the deputy
treasurer entrusted with the collection of
said taxes, stating that he had made dill
gent search and inquiry for goods and
chattelS WhereWith to make such taxes and
was unable to make or collect the same;
he shall note on the margin of such list
the place to which any delinquent tay pay
er may have removed, with the date of his
removal. if he is able to ascertain such
fact. The county auditor shall deliver
such list and affidavit to the board of coun-
ty commissioner at their first session
thereafter, and they shall cancel such
taxes as they are satisfied can not be col
lected.
SEC 51. SUIT AND JUDGMENT o DE-
LINQUENT A PRoCEEDINGs. Within
ten days after the adjournment OF the
board OF county commissioners, the auditor
shall file a copy OF such revised list with
the clerk OF the district court of the county
and within ten days after the filing of such
copy, the clerk shall issue and deliver to
the sheriff OF the county where the person
against whom such tax is claimed may at
the time reside or be, for service, a citation
to each delinquent named on said list, stat
ing the amount of tax and penalty, and
requiring such delinquent to appear on the
first day OF the next general term of the
district cour in the county and show cause
ii any there be, why he should not pay
said tax and penalty; and if he fails to pay
said tax, penalty and costs to the sheriff
before the first day OF the term, or on said
day, to show cause aforesaid, the court
shall direct the clerk to enter a judgment
against such delinquent for the amount of
such tax, penalty and costs. and such taxes
shall, from the date of dOcketing of such
judgment, and not before, become a lien
upon any real estate in the county which
the Judgment shall or the title to which he
may subsequently acquire; provided, how
ever, that whenever the sheriff has for any
reason been unable to serve any citation,
heretofore issued in such proceeding in any
hereafter may tor any reason decide that
the service OF any such citation heretofore
made or attempted to be made, or that the
issuance thereof by the clerk was illegal,
the clerk Of said court shall in every such
ca'e issue another citation Of the
character aforesaid, and requiring such
delinquent to appear on the first day of the
next general term of said district court,
held in said county, to show cause as afore-
said, and if he fails to pay the tax, penalty
and costs to the sheriff before said first day
of said term, or to show cause as aforesaid,
the court shall direct the clerk to enter
Judgment as aforesaid; Provided, further,
That all citations other than the first, shall
only be issued upon the request of the
states attorney for said county; and, Pro-
vided, further, The citation herein pro-
vided for, shall he pri7nG fdcie evidence
that all the provisions of law in relation to
the assessment and levy of taxes have been
complied with, and nc omission of any
OF the things by law provided in relation
required by any officer or officers to be
done prior to the issuance of such citation,
shall be a defense or objection to such
taxes, unless it be made to appear that
such commission has resulted to the pref
udice OF the party Directing, and that such
assessed, and jim such case, but in no other
the court may reduce the amount of such
taxes and give judgment accordingly. 1t
shall, however, always be a defense to
such taxes, that the same have been paid,
or that the property upon which the same
was assessed, was not subject to taxation.
SEC. So. CLREK's FEEsFoR JUDGMENT
ExECUT1oN.] The clerk shall receive as
fees for issuing such citation and perfecting
judgments, $3.50 in case not contested; and
in contested cases, such fees as are allowed
by law in civil actions. Executions shall
be issued upon such judgment at the re-
quest of the states attorney, and shall state
that the judgment was obtained for delin-
quent taxes, and no property shall be ex-
empt from seizure thereon. n
Sec. SO. PENALTY FOR NEGLECT FOR
REFUSAL OF TREASURER. If any county
treasurer shall refuse or neglect to col
lect any tax assessed upon personal pro-
perty where the same is collectaDle, or to
file the delinquent list and affidavit, as
herein provided, he shall be held, in his
next settlement with the auditor. liable for
the whole amount of such taxes uncol-
lected, and the same shall be deducted
from his salary or fees and applied to the
several funds for which they we're levied.
SEC. 60. REMOVAL OF DELINQUENT TAN
PAYER TO ANOTHER COUNTY-DUTY OF
THE AUDIToR.] The county auditor, with
IN thirty days after receiving the delin-
quent list of personal property taxes, shall
make out and forward to the clerk of the
court of any county in this state to which
any delinquent taxpayer may have re-
moved, a statement or account of such de-
liuquent taxes, specifying the value of pro-
perty on which said taxes were levied
thereon, TO which he shall add an amount
equal to the sun of rs per centum on the
taxes levied, if said delinquent taxpayer
left the county in which said taxes were
levied after the time required by law for
the county auditor to deliver the tax list to
the county treasurer; but If he lett the