Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1900-12-25
IT IS RETROACTIVE.
Back Taxes Since and Including
1895 May be Collected.
DECISION BY A POLK COUNTY JUDGE
County Auditors and Treasures May
Schedule Omitted Property for Tax
alton, Five Years Back-WilI Serve
as Precedent.

Des Moines, Dec. 24.-Judge Prouty
has decided in faver of the tax fer
rets, giving them a sweeping victory
that embraces all of their conten-
tions. The court handed down a
lengthy opinion in which he holds
that the tax ferret law is retroactive,
that back taxes when discovered for
the years 1896 and 1897 can be col
lected as well as taxes accruing
since that year. but which have not
been paid. His decision in the case
of John Mckay, county treasurer,
against Jennie p. Day, executrix of
the estate of the late John M. Day,
finds the tax ferret law valid in every
particular.
What the Decision Means.
The decisions of Judge Prouty
means that the local tax ferrets can
and will go ahead in their work, I'M
hampered by the court, unless the sn-
preme court should hand down an az
verse ruling. as this test case will, in
all probability, be appealed by the
Day estate and fought out in the high
er court. The work in Polk county
is in charge of E. j. Boynton and M.
M. Keller, who have been at work OF
the county records and in collecting
the back taxes for the past nine
months, and whose work has resulted
in the paying in of $4,000 into the
county treasurer. The Day notice
was the first one sent out by them,
and this sweeping victory at the first
of their work insures them even bet
ter success in the future than in the
past.
Finding Summed Up.
Epitomized at the conclusion of his
opinion the court sums up his findings
as follows:
'First-That section S41 of the code
of 1873, and section 1885 of the code Of
1897, authorizing the county auditor
to place upon the tax lists ommitted
property without notice, was uncon-
stitutional.
"Second-That chapter AZ of the
Twenty-eighth general assembly, CIV
ing to auditors that power, is constr
tutional, because it provides for not
ice and appeal
"Third-That section 1874 of the
code of 1897 giving to treasurers the
power to place upon the tax rolls and
assess property that is ommitted for
a period of five years, was constitu-
tional because it authorized a tribunal
before which the tax payer could ap-
pear and contest it's validity.
"Fourth-That under the provisions
of section 1874 of the code, and chap
ter SO of the Twenty-eighth general as
sembly, the treasurer is authorized to
place upon the tax lists property that
has been ommitted at any time within
five years from the time of such list
ing.
''Fifth-That this law is retroactive
and property may be so placed upon
said tax list that has been ommitted
prior to the enactment of either the
code of 1897 or chapter SO, acts of the
Twenty-eighth general assembly.
"Sixth-That the assessment so
made by the treasurer, if made in
manner and form as authorized by
said section is quasi judicial, and no
revision thereof can be had except APP
peal be taken therefrom to the dis
trict court as provided by those pro-
visions.
Seventh-That if the property so
sought should be placed upon the tax
list had been duly assessed by the
proper assessor the treasurer has no
authority or jurisdiction to again
place the same property on the tax
list"
This decision settles the controversy
in the Day estate, holding that it must
pay over into the county treasury the
back taxes amounting to $4,000, and
decides the most important matter
that has come up in the district court
in recent terms. The tax ferrets have
already collected about $4,000 and
have at least 100000 yet in view, so
that the Importance of the decision
holding that their work is valid and
proper can readily be seen. The de-
cision is a sweeping victory for
Messrs. Worthington, Boynton, Keller
and Bailey.