The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1897-04-13
Mission Of a Bill
Just Passed.
COURT CLERKS.
Senator Fuller's Personal
Property Tax Bill Upsets .
Everything.

A Misunderstanding little bill some.
times causes no end of trouble This
is going to be the mission it is claimed,
of S. F. 1853, bill Of Senator Fuller's,
which passed both houses and received
the signature Of Gov. CIough March 27,
Senator Fuller may not have intended
to cause anybody any trouble, in fact
1t is not supposed that he did Besides
it is believed that the law is all right,
ii 1T had not been given life for a few
months. AS it is, it has disarranged the
whole working system of the collection
of personal taxes. And that, too, If
report Is true, to give relief to one on
two Of Senator Fullers constituents.
The law went into effect on and after
it's passage. Three days later under
the law which this bill amended the
treasurer of each county furnished the
clerk of the courts with list of each
delinquent personal property tax payer
In his county. On receiving this list the
clerk Of the courts draws warrants for
the collection of each delinquent tax
and turns this over to the sheriff.
Then the sheriff proceeds to collect tina
taxes. Senator F'uller's bill, however,
allows fifteen secular days to elapss
after April l before these warrants are
drawn, and in these fifteen days any
man who is not satisfied with the
amount of taxes which he is called
uron to pay can file with the clerk Of
the courts an answer setting out his
reason for objecting to the tax. This
is passed upon by the court before the
taxpayer is compelled to pay. All of
which is regarded as all right, had Sem
ator Fuller's bill not been put In oper-
alton till next year. But he wouldn't
hear to that, and the result is that with
the possible exception of the clerk Of
the courts in his own district, and those
in Ramsey and Hennepin, and possibly
one or two other counties, the clerks
have not learned of the change in the
law. They have gone on under the
old system, only to discover sooner or
later that they have been acting Illegal
3ly and will have the whole work to do
over again. Clerk Rogers learned in
time what the new law provided
for, so that he has not doubled on his
work. But all the clerks Of the courts
to learn what effect every law that
IeAhCS CllCCI OIl dIlO ctleSE It's passage
has to do with their business, so many
Of them, It is believed, will turn out
to be less fortunate that the Ramsey
county man. It would be unreasonable
to expect these officers to learn in three
days that a new law upset the entire
system of tax collections. Senator Full
lerS Dill is IAN act to amend section
fifty-eight (58) of chapter eleven Q1) Of
the General Statutes Of eighteen humid
red and seventy-eight Q878), as amend
ed by section five (5) of chapter two
(2) of the General Laws of Minnesota.
for the year eighteen hundred and
eiehty-fve Q885), relating to the as
sessment and collection Of taxes"
Be 1t enacted by the les!ature Of the State Of
Minnesota
Section /. That section ffty-eight (59 OF
chapter eleven Q1 of the General Statutes of
eighteen hundred and seventy-eight QS7S), as
amended by section five o. of chapter two ~
year eighteen hundred and eighty-fve 1SS5,
be and the same is hereby amended so to
read as follows
Sec. 5S All unpaid personal property taxes
shall be deemed delinquent on the first Qst)
day of March next after they become due; and
thereupOn a penalty of 10 per cent shall at
tach and be charged upon all such taxes,
On the first day of April in each and every
year the county treasurer shall make list Of
all such delinquent personal property taxes,
which he shall Immediately certify to the
person whose name Is embraced IN such list
as 50 filed as aforesaid, may on or before
the fifteenth day of April next after such fl
ing, file in the Office of said clerk an answer
verified as pleadngs in civil actions setting
forth his defense or objection to the tax or
penalty against him. Such answer need not
be in any particular form, but shall clearly
refer to the tax or penalty intended. and set
forth, in concise language. the facts consti-
tuting the defense objection to such tax or
penalty Such answers as shall be filed with.
fha froo horpinhefOrp prescribed to the-
taxes or penalties embraced in said list as
filed shall stand for trial at any term Of the
district court wherein such proceedings
pending in session at the time when the time
to file answers as aforesaid shall expire, or at
the next general special term appointed to.
be held in said county; and If no general
special term shall be appointed to be held
within thirty days thereafter, then the same
shall be brought to trial at any general term.
appointed to be held within the judicial dis
trict upon ten days notice. 1t shall be the
duty Of the county attorney Of the county
within which said taxes levied, if there
be one and if there Is none, then Of the
county within which such proceedings in
stituted to take charge Of and prosecute such
proceedings. At the term at which such pro-
caediDgs come on for trial they shall take
precedence Of all other business before the
court The court shall without delay and
summarily hear and determine the objections
or defenses made by the general answers. d.
rect Judgment accordingly at the same term,
and in the trial thereof shall disregard all
technicalities and matters Of form not affect
Ing the substantial IL Sdlu taxes anu
penalties shall be sustained by the court,
said Judgment shall include costs. Upon the
fifteenth secular day Of April next after the
fling of said list the said clerk shall as to-
all taxes and penalties embraced in said list
Except such as respecting which answers
shall have. been duly fled issue his
rants to the sheriff Of the county. directing
him to proceed to collect the same and If
such taxes are not paid uDon demand said
sheriff 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 10
per cent and all accruing costs, together
with 25 cents from each delinquent COM
pensation to said clerk The sheriff shall
immediately proceed to advertise the same
In three public places in the town or district
where such property is taken. stating the
time when and the place where such prop
erty will be sold; and if the taxes for which
such property is distrained and the costs
which acrue thereon are not paid before the
day appointed for such sale. which shall not
be less than ten DAYS after the taking Of such
property. such sheriff, or his deputy shall
proceed to sell such property at public ven
due or so much thereof as will be sufficient
to pay such taxes and the costs Of such d:S-
tress-aRd sale.
Sec. Q. This act shall apply to all personal
property taxes and penalties, whether levied
for the year A. D. 1896 or hereafter to be