Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1900-12-14

Arriba county, under this date, and II
accordance with previous conversations
had with you on the subject, agree en-
tirely with our construction of the law
in the matter. | know that such w rs
the intent of the Duncan law at tho
time it was passed, and 1 believe the
language of the act fully carries out the
intent; and under your constructor, II
does away with any necessity for COM
plications, or having the collecting OIL
Ger charged UP with any delinquent tax
list. This construction not only applies
to Rio Arriba, but to every other coun-
ty in the territory, and I think your
opinion should be published as a guide
for the treasurers and collectors in the
other counties. Very respectfully,
EDWARD l.. BARTLETT,
Solicitor General.
Santa Fe, December II, 1900.
Hon. j. H. Sargent, treasurer and col
lector of Rio Arriba county, Ell Rito, N.
M: Dear Sir-I have your favor asking
who will be the person authorized to
receive delinquency taxes in this coun-
ty after January /, 1901" and suggest
ing that the incoming treasurer has
no authority to collect nor anything to
do with taxes not assessed during his
term Of Office
In this inquiry you undoubtedly refer
to section 19, chapter 20, laws of 1899
r I1yooop Ia WY which, on do, tfFr1,o+ coo
ton 405S of the Compiled Laws of 1897
is hereby repealed, and in lieu and
stead thereof is hereby enacted the fol-
lowing: No sheriff nor collector shall
turn ever to his successor any delin-
quert or uncollectible taxes; but all de-
linquent or uncollectible taxes and I'M
paid licenses in his hands shall be re-
ported by him to the board of county
his final settlement; it being the true
intent and meaning of this section that
each sheriff and collector shall only be
charged with the tax roll and licenses
for the year in which they are made,
and that he shall not be charged with
any such tax roll and licenses of his
predecessor"
Under the Duncan law, chapter 20,
above mentioned, it is assumed that all
delinquent taxes shall have gone into
suit or action by December 81 of each
year., by the publication of the two de-
linquent lists (over and under $3.50,
u,It11, +1,p. 1o,,o+xr 1111oo{or. "a ,,n l>r- I la, +
law required to publish. If this injunc-
ton of the Duncan law could have been
strictly followed in your county, I'M
derstand that want of funds prevented
the publication this fall-then there
would be no delinquent taxes standing
as charges upon YOU books, but all
such delinquent taxes would have, up
to this date, been merged into the delin-
by you. All delinquent taxes under $25
in amounts would have been withdrawn
from your books and placed in action
in the published list; all delinquent
been Withdrawn from your books and
placed in suit in the delinquent tax list.
There would have been, in the theory
of this law, nothing remaining in the
tax roll, levy and tax charges of 1900,
one-half of which becomes delinquent
January l, 1901, and the second half Ju-
ly /, 1901. The intent of the section in
question is, therefore, hat the county
board shall charge to your successor in
office, and place in his hands as collect
or, the tax roll for 1900 only, becoming
delinquent January and July l, 1901, as
stated.
Now, had the Duncan act been strict
ly followed and the publications made
Immediately, with the ninety days as
required, after the happening Of each
delinquency in your county, then all
taxes due your county and the territory
up to and including July 1, 1900, with
penalties thereon, would, in legal con
temptation, have been withdrawn from
the open account tax books, and merged
into the various published delinquent
lists. 1t would, in my opinion, have re-
suited as follows:
1. All delinquent lists .'over $25" be-
ing placed in suit in court, the collec-
tions made thereon, payments and sat-
isfactions of judgments would be
through the medium and into the hands
of the clerk of the district court, who
would have to remit to the county
treasury, according to law.
2. All delinquent lists containing the
balance of the delinquent taxes, being
the lists under $685." present a different
problem. They do not go into court, but
they are in action, nevertheless. The
summary methods of sale hereunder,
provided for by this law, require no adj
j%udication in court; but the machinery
Of collection is left in the hands of the
county collector alone. It is my opinion
that all such delinquent lists "under
$25" should be delivered by you direct
into the hands of your successor in Of
flee, who shall proceed to the enforce
ment thereof. In this case, the collector
who actually makes the collection is en-
titled to the commission of 4 per cent.
In the first case, above, where the
lists have gone into court, it is my opin-
ion that the collector who completed
the publication is entitled to the legal
commission, and that the delinquent
taxes being received by the clerk Of the
district court and RENTED to the suce
ceeding collector solely in his capacity
as treasurer, he has rendered no serv-
ice as collector of such amounts, and is
not entitled to the commission therefor
The foregoing is largely general. To
come to the matter of your county, in
particular: You published the delin-