Albuquerque weekly citizen. (Albuquerque, N.M.) 1891-19??, 1900-12-22
DELINQUENT TAXES.
They Are Motto Be Charged Agains.
Retiring County Collectors.
An IMPORTANT LEGAL OPINION.

tnrnHN r. q. Avrinrr, 81 the First iu-
dicial district. a. endorsed by Solicitor
0cnral y l. bartlett b important 10
every county IN the territory.
santa ~. December t1. 1890
Hon Y s.. uortncr. district attorney
Dear sir-l have examined with great
care yuur opinion 20 J. n. Sargent
treasurer aud collector u ni0 Artiba
county. under this date, ami IN Accord
anca with previous conversations had
with you on the subject. agree entirely
win your construction of the law ia
the matter. / know that such was the
intent of the Duncan law az the time
u was pasHed, and I believe the lan-
guaEe % the act fully carries cut inc
Intent; and under your construction Il
deos away with any Necessity FOR COM
plicationa Or having the collecting ofi-
ciais charged up with any delinquent
tax list This construction not only
applies 20 illo Arriba. but 10 every oth-
cr county IN the territory. and think
your opinion should b. published ~ a
Juide for the treasurors and collectors
ia the other counties. Worry respect
fully. Il, l.. BAIyTLWrT.
Solicitor q noTM
santa re- nNtfmhNF ~ wv
Hon. J.. n Sargent, treasurer and
collector Of rio Arriha county. "a Rit1.
n. N Dear sir-I have your favor ask
.nR who Will be- the authorised person
10 receive ldeliBauenD taxes IN this
county after January l. 1901" sud sug
gostlng that the Incoming treasurer
has no authority 10 collect nor any.
thlng to 10 with taxes not assessed
during his term of oincc"
In this Inquiry ynu undoubtedly r..
tor to section i1. chapter a. laws ~
1899 duncan law. which reads That
section l05s % the complied laws Of
1891 ia hcrrby repealed. ana in lieu and
atead thercof s hereby enacted The ful.
lowing "N0 sharin nor collie tor shall
turn over % his successor any delin-
aucnt or uncollcctahls taxes and un-
raid licenses IN his hands ehal h. re-
ported BY him 10 the board q county
commissioners In drtal az the time OF
his final settlement. Il belng the true
nsent ana meaning u this don that
each herself aud coilrctor shall only be
charged with che tax roll ami licenses
for tho year In which they are made.
ana that he shall not he charged with
any such tax roll and licenses Of his
predecessor "
I. All delinquent lists ''ovor i2s' be-
ing placed In suit IN court. the eollec-
tlons made thereon. payments and sat
issactions OF judgments would be
through the medium and into thu
hands of the clerk Of the district court.
who would have 20 remit 20 the county
| treasury, according 20 law
2 AN delinquent ilsts containing the
balance OF the delinquent taxes. being
the ilsta under t2b." present a didcr-
enJ problem. They DO not go into court
but they are In action. nevertheless
The summary methods % sale thereun-
der. provided for by this law, require
no Adjudication IN court; but the ma
chlnary ~ collection II left In the
hands OF the county collector alone X
h my opinion that all such dellnquen,
lists under t25" should Se delivered by
you direct 10 the han A. OF a SUCCESSOR.
IN ONCE. who shall proceed 20 the en-
forcemenN thereof In this case. the
collector who actually makes the coli
lection n entitled % the commission II
per cent
1 In the first case above. where the
iista have gone into court, q Il my
opinion that tha collector who com.
pletei the publication Is entitled % the
legal commission. and that the delin.
qucni taxes being received by ths clerk
" the district court ana remltted 10
the successful collector solely In his ca
pacity a. treasurer. he has rendered no
servlco as collector ~ such amounts.
ana Il not entitled TO she commission
therefor.
The foregoing h largely general To
come 20 the matter OF pour county. In
partscuiari You published the delin-
queni lists up % ana Including all taxes
due and delinquent. with penalties. July
I. 1899 - 10 these, tha same are now
merged lEto the delinquent tar lists "a
published. and the charges on the orig
lral tax books ere Withdrawn there
from and transferred 20 these deiin.
uueni tax lists. The list therefor over
t2s 10 Va the hands % the court; ali
moneys on account thereof are payabls
soiely into the hands u the clerk wha
will remit 10 she county TREASURER aa
required by law. on this you viii ~
/ ceiye your Z per ceHi commission Ths
list therefore unsieF SO Il in action.
4
, from the original books contai1ing ih'
same, and merged into the Delinquent
b Tar list az publiEhet. This ~ with
= tho books wttth are the evidence q
{ subatantlato ami susiain a.. you vii
. deliver into the ON nial custody 81
= your successor, dirrcti the books no
. being che warrant to him % collection
n but the tax list being moss the svldsnc'
~ the Indebtedness ~ the taxpayers
q and thr books being merely secondary
q Or subasantiating proof thersok o.
n this list. a. D. makes collections, ~
, ofacer collecting will bs entitled 20 ~
commission.
That leaves Ia your county the taxe
j. due and delinquent January 1. 1900. an'
% rhOse due and delinquent July I, if0i
.- with penalties accrued thereon. o.
j those you have not male ihe pnblica
b tlon. for aufilclent rsasons That D.
a ing the case. tbsy are. In my epinior
p pending tax shargrs sxiariug on IN
J. omen tax accounts ~ the county, no
70 merged into delinquent tax Lats, an
v taey should be- reported ~ you 10 th
county board. and by the couaty boan
lll charged back 20 your suecfssoT wh
= should pr0oeed. as a0on az possible
b. carry out the provisions of the Dunea
law N regard 20 delinquent taxe'
"A mako the publications. ana nierge th
I, same into delinquent tax lists
u A. % the roll now made up ara cor
y tniniug thg tax charges Whish b&com
- delnqusnt January and July ]. pe
these - course 90 20 I've board. an
then directly % pour successor, an6 ~
n charged against him
- Very truly youn,
n G. ooRTNER.