The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1901-08-04
OTIS FIRES HOT SHOT
RAMSEY COUNTY COMMISSIONERS
ARE SEVERELY ARRAIGNED
BY THE COURT
SAYS ABATEMENT IS ILLEGAL
Judge Otis Condemns the Boards
Action, Relative to the $4,000
Tax Judgment as In
tOIerabIe.

An important decision was rendered by
Judge Otis yesterday in the case of Coun-
ty Treasurer Metzdorf against the Lon
don & Northwest American Mortgage
company, limited, in which the applica-
ton of the defendant requiring the plain
tiff and the clerk of the courts to show
cause why a certain judgment should not
be discharged is denied
The decision will have a far-reachinS
effect from the fact that it administers
a stern rebuke to the board of county
commissioners for the reckless manner
in which taxes are wiped out despite the
ruling of the courts.
In this case the defendants, who had
been assessed $13, OCO on million valua-
ton, it is alleged, sought to evade the
law, and after the case was decided in
favor of the county, the board of county
commissioners passed a resolution remit
ting the tax.
Ia referring to this action the court
says that he is constrained to think that
the board of county commissioners acted
in ignorance and inadvertently as to the
facts in the case.
The resolution, to use the language of
Judge Otis, was passed in a cheerful and
easy spirit of accommodation while it
must have been known that it had not
the right to remit taxes.
In a lengthy memorandum Judge Otis
says
ACT OF BOARD IS STARTLING.
1.-The action of the board of county
commissioners in this matter and the
claim of the defendants attorney as to
the authority Of the board in the prem
lseS are SO startling as to challenge care
full scrutiny and consideration.
In brief these are the bald facts in
the case. In and for the year 1898 de-
fendant was assessed upon a personal
property valuation of $1,0J0,000 and taxed
accordingly. 1t refused to pay the tax,
appeared in court and made answer to
the usual application for Judgment
Upon a full and fair trial of the issues
the. answer and objections of defendant
We're oVerruled and judgment ordered
based upon the full amount Of the cred
it's owned by defendant at their face
value. Thereupon defendant removed
the case to the supreme court for re-
view, where it's contentious were again
fully considered in the decision of that
court, found in volume so, Minnesota Re
ports, at page Z77, and the action was
remanded to this court with instructions
that judgment be entered against the de-
PENDANT for an assessment based upon
the actual value of defendants property,
subject to taxation as found by the
court upon the trial so Heretofore had
Judgment was accordingly entered in
TINS court amounting to over 3d. 900,
part of which in the distribution of taxes
belonged to the state, part to the coun-
ty and a part to the city.
The defendant had made its defense
and contested its liability before ali the
boards and courts of the land open to it,
and such liability in a definite, fixed
amount was finally and beyond question
Judicially established Having thus made
every legal defense. in the course of
winch all of its equities necessarily re-
celVed proper and full consideration and
the law IN respect thereto was finally
determined settled. the judgment so en-
tered was conclusive
There, then, remained no controversy
noth!ng to compromise or settle, and
nothing for the defendant Company 10
90 but to pay the judgment, the recovery
trouble and expense.
1t does nothing of the kind but pro-
cures from the board of county commits
sloness, apparently acting in cheerful
ana easy spirit of accommodation a res
olutlon in effect forgiving the debt and
directing satisfaction of the Judgment.
Armed with certified copy of the pro-
ceedlngs so had by the board, and with
out paying any part of the judgment or
rendering any considera ton whatever in
the premises, defendant applied to the
clerk OF ths court and requested him to
enter satisfaction of record. This the
clerk properly refused to do without an
order OF court, and such order the court
must refuse to make or to in any manner
countenance such attempted unlawful
dissipation of the public revenue
Il am constrained to think the board
must have acted inadvertently and in ig-
norance of the facts in the case: but
WhatVer the motive, or however it came
ABOUT, am satisfied such action was
without authority of law and wholly in
valid. The county commissioners are hut
trustees for the public, and it needs no
argument to show that such a gua~ uitv
as was mere attempted to be conferred is
g n
and not within the powers of such trus
tees. 1t might as well be contended thar
they could forgive all taxes and all obj-
gatlonS owing to the county, as to con-
tend THAT In this, or in any other individ-
ual case they may, without cOnsiderar-
ION, forgive tax or satisfy a iudg
ment, and l am quite willing to base the
order l have made upon this ground
alone.
There is another and equally convinc-
ing reason for the order. The fact thar
TINS tax has gone to judgment does not
make II any less tax, nor avoid the
operation OF section 1862, General Statutes
OF 1894, which, as construed in the case
at Car on appeal, required the concur-
renee OF the state auditor for the abate-
ment or a tax. Such concurrence was
not obta ned, and without it the action Of
the board is ineffectual.
IL mas seemed necessary and proper to
review this matter at some length. be-
cause the action here attempted is not
n SOCtlIj LOIB IN several in
stances, within a few years past. as
am advised, there has been a like remis-
sion OF taxes or a part thereof, after
thelr legality had been fully and finally
eSCaDHSned by the court of last reSOrT
notably in the cases decided on appeal in
the supreme court, entitled and found az
follows, viz: Nelson VS.. ST. Paul TitIs
IN insurance and Trust Company, 81 MINI,
4ol, and State VS.. st. Paul Trust Compa-
ny, Is Mimi 423, Since action in those
cases has been or may hereafter be cited
as a precedent to secure like favors. if IS
TIME that attention be called to its lille
gal, lnequ table and improper character.
to the end that such practice may be dis,
continued. 1t is intolerable that officers
OF the law, in their efforts to protect the
pupllc treasury, should be thus frustrated
1nal action Of he