Jamestown weekly alert. [volume] (Jamestown, Stutsman County, D.T. [N.D.]) 1882-1925, 1896-05-28
VALIDITY QUESTIONED.
Authority of City to Enforce
Collection of Poll Pax
Doubted.
Law Authorizing Cities to En-.
force Collection Re-
pealed by Code.

The question as to the authority OF
the city to collect road poll tax has been
raised. 1t is asserted that the city
authorities are given no power by law to
demand or enforce the collection of this
tax, that authority being vested only
in the county treasurer. The law under
which the ordinance authorizing this
collection to be made has been especi-
ally repealed by the new code and no
provision made giving cities the right to
enforce the collection of poll tax by
ordinance.
The law relating to this subject is
given in substance. Sec. $50 of the state
constitution reads:
"The legislative assembly may provide
for the levy, collection and disposition
of an annual poll tax of not more than
one dollar and fifty cents on every male
inhabitant of this state over 81 and
under 80 years of age, except paupers,
idiots, insane persons and Indians not
taxed"
The authority for the collection of this
tax is found in Section 1898, of
$40 .odo relating to road supor-
visore, which states that "esch
male person between the ages of 81 and
50 years shall be subject to poll tax of
81 SO, which must be paid in money or
by one days labor IN each year on the
public highway within his road district
at the time and place directed by the
road supervisor"
Chapter 1O9 of the Session laws of
1893, under which revised ordinance No.
Al of the city was drawn, and
passed May 8, 1895, provided
for the collection of poll tax IN
cities by the street commissioner or any
person appointed by the mayor. Pen
alties we're provided for the refusal or
neglect to pay the tax or com mute the
same by labor after three days notice in
writing This law was repealed by the
code ct '95, section Is chapter Of repeals.
The ordinance ls therefore null and VOID.
Section 2191, Chap. %, relating to
cities, provides: "The county treasurer
Of such county shall collect and enforce
the collection of the city and school tax
with, and in the same manner as other
taxes, and sLall pay over to the city
treasurer on the first Of every month on
demand, all sucn taxes 80 collected dur
ing the preceding month and forthwith
notify the city auditor of the amount SO
paid over"
As to the duties of the county treas
nrer section 1926. gives the follow ing
1.-The county treasurer shall be the col
lector of all taxes assessed upon the
duplicate in his county whether assessed
for state, county, oity, town, town
ship, school, poor, bridge, road or other
purposes" AS to the time when all
taxes become delinquent and penalty
thereon attaches section 1898 reads:
"All unpaid taxes both personal and
real shall become due on the first day of
December of the year IN which said
taxes are assessed and levied and all
taxes shall become delinquent on the FIST
dsy of June after the same become due y
Thirty days after each of said taxes shall
become delinquent there shall be added
thereto penalty Of three per cent and
the taxes shall thereafter draw interest
at the rate of one per cent q month until
paid or discharged by distress or sale
No demand of taxes is necessary, but
it is the duty of every person subject to
taxation to attend at the treasurer's
office and pay his taxes and if any per-
son fails so to do, until after October l,
after they become due, the treasurer is
directed and required to collect the same
by distress and sale. The county treas
ure- is the only person author i2ed to en-
force the collection of poll tax.
Alderman Mitchell, chairman of the
bridge committee, in charge of the work
on the streets and the collection OF the
poll tax. says that up to Tuesday night
S46 in cash was collected and 575 worth
of poll tax worked out by individuals.
In addition, up to the same date, $15(
worth Of work had been done on the
various streets. He says it was thought
that about $3.50 could be collected and
used in street luprovements-thst was
about the amount received last wear.
As Sibley Looked Upon 1t.