Manchester Democrat. [volume] (Manchester, Iowa) 1875-1930, 1900-11-21
Tax Ferrets unhorssd.

Ine TAX 1erfess have recolved
knockout In Minnesota. In May, 1889,
the board of county commissioners Of
Blue Earth county entered into con.
tract with . tax ferret, whereby the
ferret agreed to perform certain servic-
es In behalf Of the county in discover
ing and bringing to light unassessed
personal property taxable In said
county, but which had escaped such
taxation during 1880 and prior years
and for which services he was to re-
ceive 9 compensation equal to one-half
of eli taxes paid into tha county treas,
uty as the result Of his lsboss. 8
The ferret aud bis assistants discov.
cred and reported to the county Aud
,tor over two million dollars Of personal,
property that had escaped tsxstion, and
the same was entered on the tax rolls,
aud taxes to the smount Of 815,O 900 was
collected thereon. An action was then
Drought by certain Of the tax payers of
the county to restrain the county from
paying for the services 90 rendered.
The trial court held that the contract
vas void and that the ferret could not
recover thereon.
An appeal was taken to the Supreme
Court which affirmed the decision Of
che trial court; holding that Blue Earth
county had not been given authority BY
the legislature to make such contract.
This decision would not, we presume,
have any bearing in this state ON such
contracts entered into since April 12,
1900. because by an act Of the last legis.
lature which took effect on that date,
he making of such contracts Is author
'zed, the compensation, however, being
limited TO fifteen per cent. of the taxes
paid into the county treasury by reason
Of the services rendered In pursuance
Of the contract.
1t is question (snd one we believe
that is now pending in the Supreme
Court of this ttate) whether the owner
# property withheld from taxation prior
to 1888, can be made to pay the tsxes
that he ought to have paid thereon.
But an act was passed and took effect
In 1897 (Code, Section 1874 that un-
doubtedly authorizes the collection of
taxes on property withheld from assess
ment since October 1897.
The following is the sectionlcited. In
| full:
When property subject to taxation ID
withheld, overlooked or from any othel
cause 10 not listed and assessed, the
county treasurer shall, when apprised
thereof, at any time within five year,
from the date at which such assessment
should have been made, demand of the
person, firm, corporation or other per
s,n - whom the ssme should hsvl
been sted, or to whom it should have
been 70 essed, or of the admini -trato
tn. reof. the amount the property
hould have heen taxed In each yea
the same was % withheld or overlooked
and not listed and assessed, togethe
with six per cent interest thereon from
the time the taxes would have become
due and payable had such propert!
bean listed and aseessed, and upon fall
ure to pay such sam within thirty d "
With all accrued interest, he shall caus,
an action to be brought In the name O.
the treasurer for the use of the ptope
county, to be prosecuted by the count,
attorney, or such other person as thi
board Of supervisors may sppoint, ant
when snch property has been fraudulent
lv withheld from assessment, ther,
shall ba added to the sum found to b,
due penalty Of fifty per cent upon tn,
amount which shall be included In tn,
payment. The amount thus recovered
shall be bv the treasurer apportionet
ratsbly a. the taxes would have been 1
they had been paid according to Law