San Antonio daily light. [volume] (San Antonio, Tex.) 1886-1907, 1897-05-27
CITY TOPICS.
CITY ATTORNEY MINORS oPIN-
ION

| voked' City Attorney MINORITY asking
him to give them an opinion as to
the validity of the ordinance proposed
to indemnify the city collector from
damage suits for levying upon per-
| sonal property for taxes. Mr.. Minor
has delivered himself of a very lengthy
and exhaustive opinion, which has not
been heard or read by the city council.
! The gist of the opinion is that the
city has no authority to indemnify the
collector for performing his official
duties. That such indemnity might
| seriously cripple the finances of the
city. The collectors duties are strict
ly defined and the failure to perform
| these duties is his only risk. Mr.. Minor
says:
1T is apparent therefore that the
claim that the collector is entitled to
an indemnity bond as measure of
protection to his sureties on his official
bond, is an absurdity, since his risk
| and that OF his bondsmen is not in
making but in emitting to make levies
as already stated. He can best pro-
| tect his sureties by performing, not
neglecting this plain duty"
The truth is that the city council
discovered a mares nest. The ques-
ton of collecting taxes by a levy on
personal property is as ancient as the
city charter: 1.-THE collector shall
have full power to levy upon all per-
sonal property, to satisfy any tax inn
posed by this act" No new ordinance
is needed; Alderman Hicks has struck
a cold trail, as will be seen by the fol-
lowing official communications:
San Antonio September list, 1896.
Henry Umscheid, Esq, City Collector:
Dear Sir: Your attention is called
to the fact, that under the present or
dinance regulating tax sales and un-
der the charter, If a delinquent has
personal property upon which levy
may be made it is your duty to levy
on the personal property before levy
ing on land, and that levy on land
where there is personal property to
to levy on would be illegal. will also
call your attention to the fact that in
case of failure on your part to collect
taxes from party having personal
property out of which the taxes could
be collected renders you clearly liable
on your bond for the amount of the
taxes. Yours truly,
HENRY ELMENDORF,
Attest: Mavor.
E. r. Norton, City Clerk.
The reader will readily recognize the
author of the communication to be
City Attorney Minor. 1t contains the
gist of his opinion read at the last
meeting of the council. The opinion
has had the effect of creating some
thing of a sensation, as it clearly
holds that the collector is responsible
on his bond for a failure to levy on
personal property, and that levy on
land where personal property can be
found is illegal, and the sale under
such levy would be void.
1t is not the collectors business to
hunt up personal property to levy on.
The assessor delivers him the tax rolls
or receipts, ready made out, and If 1T
is anybody's duty 1t is the assessors
to hunt up the personal property and
point it out to the collector. In col
lecting taxes from merchants and cor
porations the collector has plain sailing
but il would be madness for him to
go nosing about the homestead to see
If there was any personal property for
him to levy on. Yet this is just what
Mr.. Minor says:
1.-THE chief duty imposed upon the
collector by the charter is to collect all
taxes due the city. This is not a mere
privilege given the collector to be per-
formed or not at his pleasure, but is
duty which he must perform, the Ian
guage of the charter being, section
$780,. The collector shall collect all tax
es due the CITY," This does not mean
that he shall merely sit still and re-
ceive and receipt for such taxes as may
be voluntarily rendered him, (for the
treasurer could have been assigned
that duty, thereby dispensing with
collector,) but he is required to go out
and get the taxes"
If this is correct then the whole col
lection business will have to be re-
formed. For while Max is out dashing
around the back yards running the risk
of being shot for chicken thief, there
will be a mob clamoring at the doors
of the collectors office demanding their
tax receipts. When Alderman Hicks
draws his ordinance in accordance
with Mr.. Minors opinion, he should
scan the charter and ordinances al
ready in force.
CITY CLERK VINKE'S TRIBULA-