The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1897-12-29
MIR. sULLIvAN's TROUBLES.
Trying to Learn the Law About
Abatement.

County Auditor Sullivan has been in
Office long enough to be familiar with
the law, but the fact that there are
some things he hasn't learned was
manifest in the secret meeting Of the
board Of abatement called by him last
Thursday. The law of taxation in this
county is said to be very plain. First,
the assessor makes his return upon
real and personal property between the
first day Of May and the 18th Of July
of each year, when he turns over all
his work to the county auditor. The
board of equalization is required to
pass upon the assessors work between
the third Monday Of July and four
weeks following; at the expiration of
which period the board of abatement,
consisting of four councilmen, the
mayor and auditor, is empowered to
correct errors Of the assessor and board
Of equalization-and their jurisdiction
ends on the first day of September Of
the same year; incidentally the board of
abatement is authorized to refund
taxes illegally paid. The policy Of the
law appears to be that the county au-
thorities shall get through with their
work in making assessments upon prop
erty by the first day Of September. Dur
ing the term Of the present auditor it
has been the custom to call a session
after the first day Of September, and
abate taxes and assessments for the cur
rent as well as for prior years; and
the board was in the habit Of allowing
such attachments, whereupon the coun-
ty auditor issued abatement orders to
the successful applicant for reduction
of taxes, and the county treasurer paid
such order, and thus a great many
hundreds of dellarsd have been paid
80 La frn 1rr
During 1897 the board of equalization
adjourned four weeks after the second
Monday in July: but the board of
abatement did not go into session as
it should have done from the adjourn
ment Of the former board to the first
day of September; ard thus people who
had grievances for over-assessments on
their property were left without a
remedy. Some Of them heard that the
beard Of abatement convened last
Thursday, and that it would be in ses-
sion yesterday, so they flocked to the
county commissioners room, where
such board was in session, but learned
to their great disappointment that it
would adjourn to Feb. 8, 1898, when all
matter relating to the 1897 assessment
would be considered.
For fear that there would be an at
tempt to tap the treasury of the coun-
d
refunding of taxes claimed to have been
over-paid for prior years, the auditor
undoubtedly was prompted to request
an opinion of the county attorney as to
the extent of jurisdiction Of the board
of abatement The legal adviser
promptly rendered an opinion of four
typewriter pages, the conclusion
Of which is that the present board is
a continuous assessing tribunal Of taxes
for the year 1897, and that it possesses
no other powers except to pass upon
error committed by the assessor and
board of equalization in making the
assessment in this county for the year
1897 The members ofathe present board
were not satisfied with his opinion, and
politely and firmly suggested that they
would like to have the county attorney
ask the attorney general for an opinion
as to the powers and jurisdiction Of
the said board, and Mr.. Anderson said
he would cheerfully do so.