Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1901-06-07
TAX F[RRE|S UPHELD.
Judge Wheeler's Decision Sup.
ports the County's Right
to Employ Ferrets.
Say Legislative Acts Cannot
Affect Contracts Valid
When Made.
Within The Province Of Super
visors to Fix Rate Of
Compensation.

Council Bluffs, June fudge Wheel-
er, of the district court, N his decision
handed down yesterday IN the tax Ter
ret cases of Frank Shlnn against TIE
board of supervisors and other COUNTY \
officers, held that the county board hai
the right TO enter into contract WIN
f. NJ. Cunningham to ferret out person
al property which had been omitted or
concealed from assessment, and that the
contract under which Cunningham vas
to receive a sum equal to 30 per cent u
all moneys recovered into the county
treasury thru his efforts was valid
| The ruling also decides the case of Dis-
/ brow against Wellman in the Cass couh-
ty courts, where an injunction was
asked TO restrain Tax Ferret c. Wei
man from operating under u 90 per cent
l contract.
Regarding the contertion that th-
county board has no authority TO maxi
such a contract, Judge Wheeler hoies
that it is the business OF the county 10
4 collect taxes. and that the supervisors
are empowered to transact such blsi-
4 ness. i is the duty of the treasurer tc
e collect such taxes as are collectibie cy
ordinary methods. but his duty ceases
4 there. If there are other taxes vii efl
stall be collected by other methods. the
board has the power TO contract wi.a
1 Sane person to do the work. unde. GUY
statutes ii is not made the duty OF any
officer " ferret out omitted property.
The 4; ssor may add it, If it comes 10
his knowledge while the books are IN iii;
hands. The board of review may lid--
Wise place it upon the list, If 1T IS
brought TO their attention. But aft.
the books have been completed and have
= come into the hands of the county treas
Lrtr, there Is not d single officer Whose
: duty ii is to make the necessary inees-
tigation to unearth property which mas
been omitted. The law provides that
the treasurer. when apprised" of tbs
tomission of property, shall list 1t ant
I collect the tax on it. But j. is not made
his duty to make any investigation Y
: discover 1t. The contract in question Wd:
made for the purpose of apprisins III
treasurer of such omissions TO Tia er,
> III a he might list and assess the prop
:, c,;y.
: Referring to a holding of the sup Ell
court that the county may offer ,s
" ward for the recovery of stolen count.
fuvds, Judge Wheeler says: "1ts mac
the duty of the property owner to Us
his property for taxation. He owes
:, the public his proper proportion of tn
. public burden. A certain percentas
upon the value of all property in .hi
: county is due to the public eacL GEAR.
is the business and duty of the count
To collect this percentage. 1t is just a
r,uch the property of the public whs
: uniawfully Withhold by ooncealment q
tho il We're locked in the vault of tn
county treasurer. He who unla Wfull
j, niihh0lds it is as guilty as he who TAX
ii after collection. II the county boae
/, has authority to offer compensation I
II him .,,.,o finds what las been stolel
tisere Is no reason why i should II
. have authority TO offer him eompen
!, sa.ion who finds that which has bee
r. ccncsaled.''
l. AS 10 The contention that the contras
:, had ben nulliiied by the act OF u
4 Twenty-eighth general assembly, Juda
ID Wheeler says: If this contract WI
! valid as made. no Legislative act can a.
J. feet its VALIDITY.
ic AS to the claim that the amour:
,e Cunningham compensation is eXoi,
tart, Judge Wheeler says that the 9 i;
lean Tot be. Called to Interfere on II
a.nrnd Ii Is within the province of II
hoard to determine such matters. an
ie in The absence OF showing of frau
70 t...y win not be nte,fered with.
ie ,Iinse Thorneil last February. VII
$ eTar.ing a temporary Injunction IN III
81 SUIT. 'lcid that the contact was col
ne .rars 70 public policy and speculative.
IT Thrn Cunningham forts owe. 81,
o0o has been recovered into the cum
. ttsasarv. and his COMPENSATION fos
as 'it,le over a years work. ii Jud.
ny Wtn.ers decision is sustained by Il
ls srp.tme court, viii amount to over S,
N COO
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