The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1899-06-09

acter OWheO ny friFate
Party.
The supreme court filed a decision yes
terday in the case of Ramsey county
against the St. Paul Trust company for
personal property taxes The decision
sustains the findings of the trial court.
which rendered judgment against the
trust company on $50, 67S.52. and the case
is remanded with instructions that judg
nlent be entered for that amount accord
ing to the ruling of the court below.
The assessment of the company was at
first made $4,000 The county board of
equalization raised it to Sill, Goo The
state board saw the county board and
raised its bluff a few points, but that
didn't count. for the courts held that the
play was out of order and the increase
Illegal. The county board was again APP
scaled to, and made a reduction In the
assessment, but the state auditor refused
TO sanction this reduction, and the case
vas taken into the courts, which ordered
judgment on the amount named.
The supreme court holds that notwith-
standing the provision that the county
treasurer shall file the delinquent tax list
with the clerk of courts Immediately,
he must be allowed reasonable time in
which 70 make this filing. and the par
ties mentioned in the list have fifteen
days after the filing IN which to make
answer. Following is the syllabus:
In re. delinqent personal property taxes
for Ramsey County for 1897, Frank e.
Edmund. Treasurer, p'ainttf, vs. St
Paul Trust Company. respondent.
Syllabus-1. The certifying by the coun-
ty treasurer of a list of delinquent per-
Sonal property taxes. as provided Laws
1897, chapter 10. section l, and the filing
of such list by the clerk of the district
court are ministerial acts only. When
any person whose name is embraced il
the list files his answer it then baCo -neS
judicial proceeding, not before.
2. The word Immediately, as found
in said section, is to be given a rational
construction and does not import the eX-
clusiOn of any interval of time. 1t means
as used in the section that the treasurer
must certify the list within reasonab
time after the 1St day of April
8. Constituting the section a whole,
it is evident that the legislative intent
was to permit any delinquent to file his
answer and intercept the proceedings at
any time within fifteen days after the
list has been certified By the treasurer.
T. Held, that formal statement made
by the defendant company, domestic
corpora ton, to the assessor under the
provisions of General Statutes 1891, sec
ton 1850. was insufficient and incomplete.
Held further, that the action of the as
SCISSOR in diSregardtng the statement and
in making an assessment of his = IN on
the assessment books. "a 1nmate -ial to
the deter mination of these proceedings,
I'm view of what subs 1quently trans Tired
upon a hearing had before the county
board of equalization.
6. No part of the capital stock of the
companies or associations whose proper
ty is listed for taxation under section
$780, supra, is taxable as such where the
value of its real property, or of its per-
sonal property. or the aggregate value
of both taken together, exceeds the mar
ket value of its capital stock.
such a company or associat ton is to he
assessed and taxed precisely as in prep
erty of the same character held or owned
by private party.
s. The latter part of said section 1880,
relating to mortgages, refers to those
held by building associations only. 1t
has nos bearing upon the question pre-
scented in the certified case now under
consideration. Order affimred. ......-
Collins, J.