Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1900-10-25
10 TEST 1AxsrfRRET LAW
Matter OF Collecting Back .ra Res 20 b
Tried to the Court.

lrled to tie Court.
Dies Moines, Oct "a The right OF the
county to collect back taxes on prop
serty concealed from the assessor, under
what is commonly known as, the tax
ferret law is to be given test in the
Polk county courts. This law author
ICES counties to enter into contracts
with persons or corporations TO. the;
purpose of looking up property con
Scealed from taxation. and provides a.
method for the collection of taxes for
period OF Ave years back. In Polk coun-
ty a contract was entered into by Wor-
Ellington g. Boynton. by which they
We're to receive 10 per cent OF ali taxes
collected 85
In their Investigations Worthington3
& Boynton claim to have found $4,000
of personal property belonging to the;
estate Of John NJ. Day. which It Is all
legged was not returned for taxation.
This was reported to the county audi
tor, who spread an assessment for the
entire period on the books and certified
IL to the county treasurer for aollec-
ton When this was done the county
treasurer filed claim against the es
tate. which has not yet been settled.
and proceeded to enforce its collection
in the ordinary manner of collecting
claims against estates.
Yesterday st. John & Stevenson. at
torneys for the estate, filed an answer
to the claim. A number of affirmative
defenses are set up. First II is claimed
as a ground for defense that the exc
cutrix OF the estate caused to be pub
lished notice to those holding claims in
| uhe regular manner. and ii is alleged
the defendants failed to file their
claim in the time specified and that as
consequence the county is barred
| from recovery. Another defense all
legged is that the property of the estate
was duly assessed from time to time by
| the assessor in the city of Dies Moines,s
whose duty it was to ascertain Its ex
tent and value, and that the taxes have
been paid in accordance with the as
| sessments. so that this amounts to a
bar. II Is further alleged that this as
| sessment on property which it is all
the taking OF testimony. that offsets
have not been allowed and that II was
arbitrary and therefore void.
1t is further claimed that the assess
ment made by the auditor was without
~
retroactive, ante-dating the passage OF
the law, and that it was, contemplated
| that the statute, which was passed in
1897. would be prospective and not
retroactive. 1t is further alleged that
in each of the years for which it is
sought to collect the assessment asi re-
| turned by the assessor was duly GER
titled TO the city council, sitting as a.
board OF review. and that it passed the
assessment each year without adding
Ito or deducting from it, and that as a
consequence the county cannot recover.
inasnuch as the council had full au-.
ithority vested in ii 10 adjudicate all:
matters pertaining to assessments.
] 1t is further alleged that a court of.
probate has no authority TO sit in a
case of. this character: that If it Is
actionabls at allAit must be before a
court With plenaly powers. It is fur
fther alleged that The quit was in tituted
without firstEmaking demand for the
payment of the amount claimed.
4 and that the county Is not represented
| by counsel but that the attorneys
/ prosecuting are Bailey. Ballreish &
4 Preston. attorneys employed by Wor-.
i Ellington & Boynton. parties interested
contingently in any amount that may
i be recovered.
/ Ths.case is one Of siderable inter
est locally. asst is a direct attack upon
4 the material portions of the LAW under
\ which the tfsrrets'' nave been work
Ling and involves the liability of parties
on claims asgrsg gazing nearly s200,0oe
(which have hsxsn listed by Worthington
II & Boynton in this county.