The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1897-11-28

1t was rumored yesterday about the
county offices that certain real estate
men proposed to raise legal objections
in case the county auditor should call
a meeting of the board of abatement,
and that body should attempt to meet
and transact business. Investigation
failed to reveal any opposition on the
part of real estate owners to a meet
ing Of the board of abatement. On the
contrary. they naturally prefer that the
board should meet. if it can. But
can it2
That is what County Auditor SulIt-
van wants to know, for once more the
county auditors attention has been
called to the law. Under the existing
law the board Of equalization must
meet on the third Monday in July and
adjourn at the end of four weeks. After
such adjournment the board of abate-
ment may sit until Sept. 1 following.
For the purpose of discovering where
he and the board of abatement are at,
County Auditor Sullivan has requested
an opinion from the county attorney.
In response thereto Assistant County
Attorney ZoIlman furnished Mr.. Sui
Ivan with the following opinion yes
terday:
1t is necessary to refer to the law as
1t stood prior to its amendment in 1881.
By the provisions Of section I, chapter
212. Special Laws 1876, the board OF
equalization was made to consist OF
three members from the board Of
county commissioners. four from the
common council of St. Paul, the mayor,
the assessor and one assessor from the
county, and to meet on Sept. l. and
continue in session until September IS.
Section 3 Of the same law provides.
that after the adjournment of the
board of equalization, the four MEM
bers appointed by the council together
with the mayor and county auditor,
shall sit as a board of abatement, and
shall have power to so act until the
first of September neXt"-a period Of
eleven months. Evidently the legis-
lature had in mind all the conditions
and circumstances relating to property
in this county, and the difficulties
which exist in a large and populous
county, Of making proper and equt-
table assessments, and considered 1t
not only wise, but necessary, to give
the board of abatement ample time to
hear all grievances, and make the nee
essary corrections. The words until
the llTSI Oh september IGAl, uoCu III
this connection clearly mean until the
first day of September next following.
Chapter 49, Special Laws of Mime
sofa, extra session. 1881, amends sec
ton of chapter 212, Special Laws
Minnesota, 1876, so as to require the
board of equalization to meet on the
third Monday in July and complete its
labors on or before the expiration of
four weeks from said time, under
which, taking this year for example,
the board met July 10, and its life con-
tinued until Aug. 49, which would leave
but fifteen days until the first OF Sep
TENDER next" in which the board OF
abatement could act.
Section of chapter 2l2, Special Laws
Minnesota, 1876. which relates to the
board of abatement, was not IN any
respect amended, or at all considered
so far as I can see.
The first question which suggests
itself to me is: What was the object
of the amendment enacted by chapter
73. Special Laws Minnesota. extra SEES
sion 1881? To my mind the answer
seems clear, that it was the intention
of the legislature to make the law IN
relation to the board of equalization in
Ramsey county conform to the general
1aw applicable to the other counties In
The state. and not to curtail the power
or life Of the board of abatement. rms
clearly appears from reading OF the
annndatOry law No reference, either
direct or indirect. is made to the poaro
of abatement and |, therefore, hold
that it was the intention Of the legls-
Iature to change the law i'm relation 20
the board of equalization, and to leave
the board of abatement unchanged
and that the words until the first DAY
Of September next" still mean until
the first day of September next follow.
ing. as-read in the light Of the la" oil
1876 ...-, lin
am aware that my opinion VIII
strain the specific language somewhat
but taking into consideration the cyl
dent purpose of the legislature. ana the
innortance of the board Of abatement
&C q part of the machinery OF taxation
T cannot. in the absence Of speclhc
LEGISLATION. conceive it possible, that
the legislature, in opposition to It's eVl.
dent policy as indicated in the law ol
1915 intended to shorten its existence
10 the brief period OF fifteen days.
am. therefore. of the opinion that
the life of the board Of abatement OF
Ramsey county does not expire until
sent / of the year following the ad-
iournment Of the board Of abatement,
which in this instance is September
/, 1898.
Hennepin Cashed In.
-, /. -rnaor,,rar Koarner Yesterday received