Albuquerque daily citizen. [volume] (Albuquerque, N.M.) 1895-1903, 1900-12-21
DELINQUENT rAxts,
-
They Are Motto Be Charged Against
Retiring County Collectors,
AN IMPORTANT LEGAL OPINION.

The following opinion Of District At
torncy r. g. Gortner. Of the First ju-
dicial district. as endorsed by Solicitor
General T. l.. Bartlett. Is important to
every county In the territory.
santa Fc. December IL, 1900.
Hon. H. g. Gortner. district attorney
Dear sir-f have examined with great
care your opinion to J. II. Sargent.
treasurer and collector Of Rio Arriba
county. under this date. ami in accord
ancc with previous conversations had
with you on the subject, agree entirely
with your construction of the law In
the matter. know that such vas the
intent Of the Duncan law at the time
81 was passed. and I believe the lam
guage OF the act fully carries out the
intent. and under your construction II
dcos away with any necessity for com
plications. or having the collecting off,
clsls charged up with any delinquent
tax list. This construction not only
| applies TO RIO Arriba. but to every 9TH
er county I'm the territory. n | think
your opinion should be published as a
guide for the treasurers and collectors
In the other counties. Very respect
fully. Il. l. BARTLETT.
Solicitor q neral.
santa Re. December ". 1900.
Hon. j. II. Sargent. treasurer and
| collector OF Rio Arriba county. III Rito,
y. NJ. Dear sir have your fe vor ask
Ing who will be the authorized person
TO receive (deiinquent) taxes In this
county after January 1. 1901" and sug
ge-ting that the incoming treasurer
| has no authority to collect nor any
! thing to do with taxes not assessed
during his term Of office"
In this Inquiry o undoubtedly re-
Ter to section 10. chapter 22. laws OF
1899 duncan law. which reads. That
section lOjS OF the compiled laws Of
1891 is hereby repealed, ana In lieu and
stead thereof j. hereby cnactcd the fol-
lowing NO sheriff nor collector shan
turn over to his successor any delln-
| quent or uncollectable taxes and un
raid licenses In his hands shall be re
ported by him to the board II county
commissioners in detail at the time OF
his final settlement; II being the r
intent and meaning II this section that
each herxelf 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 Fl"
Under the Duncan law. chapter 20.
above mentioned, It Is assumed that all
| delinquent Ike shall ave gene into
suit or action by December 81 OF each
year, by the publication Of the two de-
ilnquent lists lover and under $3.50.
Which the county collectors are by that
law required to publish. II this inJunc
ton OF the Duncan law could have
been strictly followed in your county
I understand that want of funds pre-
vented the publication this fall-then
there would be no delinquent take
standing as charges upon YOU books
but all such delinquent taxes would
have. up to this date, been merged into
the delinquent tax lists prepared and
published by you. All delinquent taxes
under S25 in amounts would have been
Withdrawn from o books ana placed
Insult in the delinquent La list. Their,
would have been, In the theory of this
law. nothing remaining In the open &C
counts OF your office except the tax roll
levy and tax charges of 1900. one-hali
OF which becomes delinquent january
| 1901. and the second half July /. 1901
The intent Of the section In question Is
therefore, that the coun ty board shal
charge to your successor In office. and
place In his hands as collector, the tau
roll for 1900 only. becoming delinquent
January and July I, 1901, as stated.
Now, had the Duncan G been strict.
ly followed and the publications mad,
Immediately. with the ninety days as
required after the happenings OF each
delinquency In your county. then al
taxes due y%ourcounty 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. m merg.
I'd INTO the various published delinquent
lists. 1t would. in my opinion. have re-
suited as follows
l. All delinquent lists "over S25' be.
ing placed In suit in court. the collec.
tions made thereon, payments and sat.
lsfactions Of Judgments would b,
through the medium and into tn,
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 tn,
balance Of the delinquent taxes. beinl
the lists under s25,' present a differ.
cnt problem, They do not go into courI
but they are In action. nevertheless.
The summary methods OF ale thereun,
der, provided for by this law, roquir,
no adjudication In court; but the ma,
chinery Of collection Is left In tn,
hands OF the county collector alone. Il
Il my opinion that all such dellnquenI
lists under $25' should be delivered b,
YOU direct To the hands OF n successor
IN office, who shall proceed 10 the en-.
forcement thereof. In this case. tn,
collector who actually makes the col
lection Is entitled TO the commission oi
4 per cent.
In the first case above, where tn,
lists have gone into court, It Is my
opinion that the collector who com
pletcd the publication is entitled to tn,
legal commission, and that the delin,
quent taxes being received by thu clerl
Of the district court and RENTED I,
the successful collector solely In his en-.
pacity a. treasurer, he has rendered No
service as collector of such mount
and is not entitled to the commission
therefor.
The foregoing is largely general. t,
come to the matter of your count IL
particular: You published the delin.
quent lists up to and including all taxei
du' ana delinquent. with penalties. Jul,
! 1899. As 10 these, the same are nov
merged into the delinquent tax lists $,
published, and the charges on the orig.
MAJ tax books are Withdrawn there.
IRON and transferred TO these delin,
quent tax lists. The list therefor oyei
$50 Is In the hands Of the court: al
moneys on account thereof are payabl,