The Saint Paul globe., 1900-02-07
MORE LIONS FOUND IN THEIR pAra.

The county commissioners, at their
meeting on Monday last, devoted a short
time to discussion of the collection of
delinquent personal property taxes, and
OF course, failed to reach any conclusion
or to take any definite action. The board
called on County Attorney Blgelow to ex-
plain how it happens that personal prop
erty taxes are not collected, and the ap-
parent inability of the county officials
TO collect them. Mr.. Bigelow delivered
an exceedingly luminous opinion for the
benefit of the board, in which he said
that the only thing that could be done
was to call the delinquents before the
court ON supplementary proceedings and
nave them disclose what property they
may have, but that this was not done
because Of the cost to the county. Mr..
Bigeiow further expressed the opinion
that the sheriff had done his work thor
oughly, and that the System" was to
blame for the non-coIlection of such
taxes.
y
ADVISER who Is also the prosecuting Of
fcer who would conduct and direct legal
proceedings for the recovery of these de-
linQuent taxes.
While holding the county attornev,s
opinion In the highest respect the
q o be would respectfully suggest TO
Mr.. Bigelow that he might find it profit
able TO read section 1870, Statutes of Min
nesota' 1894, which says among other
things:
Execution shall be issued upon such
Judgment at the request of the county at
torney and shall state that the Judgment
was obtained for delinquent personal
property taxes, and no property shall be
exempt from seizure thereon
From this it is clear that realty is
equally liable to seizure for non-paynaent
OF personal property taxes. with personal
property itself, and it might suggest it.
self to the county attorney to cause 1t
to be ascertained whether or not the de-
linquents are possessed of any real es-
NNSSt IL " pTOC06Q against that
for the recovery Of the taxes.
The mere fact of the sheriff being un-
able to find any personal property in the
possession of delinquent does not re-
lieve that official of the responsibility of
failure to collect the taxes. He must as
certain conclusively that the delinquent
has no property whatsoever, either real
or personal, and If there is delinquent
In such terribly poverty-stricken con-
dition, the tax Is not collectible. But
section 1571 Of the Statutes of Minnesota.
1894, says distinctly that "If the sheriff
OF any county shall refuse or neglect
to collect any tax assessed upon personal
property, where the same is colleetible
he shall be held liable for the
whole amount Of such taxes uncollected,
and the same shall be deducted from any
bill or bills presented by him to and al
lowed by the board of county comrnis-
sioners ="
This would perhaps suggest to the
county attorney and the board of county
commissioners the advisability of the
sheriff supplementing his search for the
personal property of delinquents by the
certificate OF the county auditor or reg
lister of deeds that the delinquent does
or does not possess real property. If he
Goes possess realty, then the county at
torney can institute proceedings against
that property for the recovery of the
taxes.
But, as the Glob has before suggest