The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1897-09-28
CAN WAIVE NOTHING
COUNTY TREASURER HAS NO AU-
TIfoRITY TO ACCEPT LESS
AMOUNT OF TAXES
FROM THE GERMANlA BANK
THAN THAT DULY PROVIDED FOR
AND ASSESSED AGAINST THE
INSTITUTION.
THE GERMANIA BANK
COMMISSIONERS WE'RE PREVIOUS.
Their Legal Adviser Says They
Cannot Abate an Assessment-
MIR. EImund's Position.

County Treasurer F. e. Edmund Will
refuse to accept any money that the
Germania bank may offer in settlement
of the taxes against that institution
on the assessment of it's capital stock
on the basis of the compromise With
the board of county commissioners at
it's meeting Sept. 3d. In an opinion
which reached him yesterday, Treas:lr-
er Edmund is advised by the county at
torney that the commissioners exceed
ed their authority when they compro-
missed with the bank, and the treasurer
wrote a communication to the bank
last evening and another one to the
commissioners informing them all that
the full amount of the tax must be
forthcoming.
The Allemanna bank is the only one
of the six banks that has paid it's as
sessment on capital stock to the coun-
ty. The total assessment was some
thing over $13,500 and taxes remain
due on $11 500, of which the Germania' S
taxes amount to $1,8S1,20 The county
treasurer has already expended about
$3.50 in an effort to collect these taxes,
so when the board of county commits
sioners reduced the Germania's obli-
cation to $4,000, he called upon the
county attorney for advice as to his
duties in the premises. He asked. this
question:
Have I the legal right to accept the
compromise between the officers of the
Germania bank and the board of coun-
ty commissioners, by which the bank S
taxes on the assessment of it's capital
/ stock was reduced from $1,SS1.20 to
$4,000 at a meeting on Sept. 23?"
Mr. Andersons opinion handled the
commissioners very sharply because of
the position they assumed in regard to
the compromise, and words are not
minced in the discussion of the ques-
ton. The opinion is as follows:
St Paul, Mimi, Sept. %, 1S97.-F. E. Ell
mund, County TreasureT-Dear Sir: You have
called my attention to the action of the board
| of county commissioners in reference to the
assessment against the capital stock of the
! Germania bank whereby said board has at
tempted to abate the assessment in the ag-
! gregate from $1SS.20 to S940.60, and have
asked what you should do with the costs
now incurred by the clerk and sheriff in at
tempting to collect said assessment.
1t is difficult to understand by what author
| ity the county commissioners have abated this
assessment for I am not of any law
vesting in them power to take action in such
| matters. While the assessments against said
bank stock is paid generally by the bank
| anu the amount against 6acR SlOcknOlGer is
| deducted from the dividend due to him, yet
! the assessment is, in fact. levied against
each stakeholder, and, if not paid, the usual
steps may be taken against him. So. too,
! if the bank does not pay, and there are no
| dividends, the stock may be levied and
sold. l am informed that steps have been
! taken to collect from each stakeholder, and
that some expenses have been incurred in
each case. Such being the facts, cannot
advise that you have any right to waive any
thing. You will have to proceed as you dc
| in all personal tax matterS-colect in full
! You have no right. in my opinion, to accept
the sum fixed up in full payment of all as
| seSsments etc.
My attention has also been called to an
opinion by the attorney general dated May 49,
1885, wherein he decided that the commission
eTs had the power to compromise judgment
| against a solvent corporation in the matter
of the collection of a personal tax. Assam
ing that opinion to be a correct exposition OF
| the law on the subject under consideration
| and as to that l express no opinion, yet il
does not cover this case for the board Of
| county commissioners here simply attempts
! to abate an assessment. and that 1t cannot
| do. S. A. Anderson,
County Attorney.
Mr. Edmund told a G o e reporter
last evening that in the face of this
opinion there was but one thing for
him to do-refuse to accept any tender
of money from the Germania bank
people in payment of the compromised
claim. He could not predict what
would result from such an attitude in
the matter by him, but he expected
that he would be mandamused and
this would throw the question into
court