The Leon reporter. (Leon, Iowa) 1887-1930, 1901-10-17
FERRET TAX LAW DECLARED
VALID.

INA LAM DENLnREO
VALID.
Decision Handed Down BY The
Supreme Court Today.
Not Only Valid but is Retroactive In its
operation-Decisioni Is OF Great In.
terest to County Officials.
The supreme court in an opinion hand.
ed down last Friday has decided that
the tax ferret law incorporated in the
Iowa code of 1897 is not only constitu.
tional but retroactive in its provisions.
This decision is of great Importance, as
it is the first construction that has been
placed upon the tax ferret law as it now
stands on the statute books of the
state. The opinion handed down has
been awaited with interest by county
officials and others throughout the
state, many other similar cases being
now pending final decision by the su.
preme court. The courts opinion is
written by Judge McClain, and is con-
cured in by the other members of the
court. The discussion of the tax ferret
question is entered into at great length
in order to make the courts interpreta-
ton of the law as clear as possible.
The case at bar was brought by the
treasurer of Jasper county to recover
back taxes due on the estate of August
Wendt, and Judge A. r. Dewey, sitting
in the lower court, held in favor of the
county. The supreme conrt affirms this
judgment only in holding that the law
is constitutional and retroactive, out re.
mands the case for retrial on the ground
that the retroactive features of the law
do not apply to the collection of interest
on the taxes overdue, that the county
officials have no authority to increase
the value of moneys and credits which
have escaped assessment, and because of
the denial of trial by jury. The court
does not enter into discussion Of the
amendment to the law, passed by the
Twenty-eighth general assembly, and
providing the right Of contract between
boards of supervisors and delinquent
taxpayers. A number of other ques.
tons are discussed in the opinion, but
those already mentioned are the princi-
pal features upon which the decision
hinges.
The tax ferret law is section 1874 of the
code Of 1897. According to its proyis.
ions the treasurer of any county in the
state has the right to bring suit to col
lect back taxes due upon any estate at
any time within five years after such
taxes have been assessed against the
property owner. The treasurer is also
given the authority to recover six pei
cent interest on such back taxes, and
when 1T is found that such have been
fraudulently withheld from the county
apenalty of fifty per cent is added to
the amount Of taxes and accruing inter.
est. The treasurer is authorized to give
due notice, and if this is not needed
within sixty days it is his province te
bring suit for collection. Harry Galushs
is the treasurer who figures in the case
decided to-day. He brought suit to re
cover taxes on the estate of one Angus
Wendt, who died in July, 1895. The
taxes sued for are alleged to be due OF
personal property omitted from assess
ment in the years 1895, 1896 snd 1897
This sum was found after deducting tn,
deceased's Indebtedness from the rea
value of his estate and computing inter
est at the rate required by law, amount
ing to $l,977.6S. The court awarded
Judgment for the county, and the exec
utrix of the estate, Matilda Wendt, a
once appealed the case.
The main contention of the appellan
pertained to the retroactive features O
the law, and the court in sustaining tn
statute in this pal ticular says:
"There can BIZ no controversy abou
the proposition that the courts will con
strue statute as prospective only, ii
the absence of language indicating al
intention that it shall be retrospective
But we'll settled exception to this rul
of construction is recognized where th
statute is remedial. If the statute refer
to an existing condition it is applicable
although the condition is one which ha
been in existence before the taking effec
of the statute, and the construction
gives it, therefore, q retroactive effect
Notwithstanding the language of tn
statute is prospective only. Of cours
unless some provision Of the state con
Istitution is violated, The fact that
statute is made retroactive by expires