The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-31
Here will be found marked departure from

Here will be found marked departure from
the existing law in essential respects 1t is
|'so framed as to constitute a complete check
upon the receipts of moneys into the public
treasury. The county auditor will be the
bookkeeper of the county and the treasurer
the custodian of its public funds. The audi
tor will be able to know at any time the
exact state Of the fiscal affairs of the county
The payment of taxes is thrown forward to
the 18th of January, by reason of change in
date for the completion Of the work Of the
state board Of review. The sheriff is dropped
out as collecting officer and the duty Of
collecting taxes is placed, where it properly
| belongs, upon the county treasurer Per-
sonal property taxes are made lien upon
real estate Personal property judgments will
! be abolished and with them will go heavy
public expense, and of course, lucrative fees
now enjoyed by certain officials
Tax certificates will become valuable and
eventuate in valid titles unless the owner
redeems within the period OF three years
Personal notice to redeem will not be requr-
ed, but instead, the county auditor will publish
| a general notice But even such notice will
not be jurisdictional The taxpayer will
| have much better notice than has ever
been provided In any previous law. vt is
! made the duty of the county auditor to stamp
| upon every receipt, in case any description
| Of land thereon has been sold for taxes and
| unredeemed, the words t'Sold for Taxes
| Clearing up sales, the pole star toward which
tax dodgers have in the past so hopefully
directed their crafts, can never arise under
the present bill. The cases will be ex-
tremey rare, if they shall occur, in
! which one can successfully call in question
! the jurisdiction Of the court. The statute of
| limitations will be repealed so far as it ap-
plies to the imposition of taxes. Tax judg-
ment sales will be conducted differently than
under the present law. Lands will be sold
not to the highest bidder but to the one who
will pay the. amount due the state at the
lowest rate Of interest. All real estate taxes
are lien upon the property charged. If in
any action to test the validity Of tax, the
objection proves valid, for any cause oc-.
curing subsequent to the levy of the tax
embraced in the Judgment, the court will adj
judge lien for the amount Of the tax in
favor of the holder of the certificate or deed,
and he may enforce the same against the
property by a foreclosure Of the lien.
It sometimes happens that one believes his
personal taxes to be invalid in whole or in
part The bill is more just in this respect
than the existing law. It will permit the
taxpayer to pay his taxes under written
protest, stating therein the grounds upon
which he claims the invalidity and then be-
gin an action.
Constitutional Amendments.
Conscious Of the restrictive Influence OF our
constitution, the commission recommend DIS that
lit be amended in certain particulars The
propositions OF the commission are briefly
| these:
First-Deprive the legislature of the power.
to suspend the sovereign right Of taxation.
We are admonished to this by grave past mis-@
takes.
second-Give the legislature power to treat
every subject of, taxation according to rules
of justice, and to select the subjects.
Third-Give 1t power to provide for the
alton.
Uniformity will be secured when all the
subjects Of a given class are treated by a
given rule Exemptions will, depend upon the
legislative will. Revenues for state purposes
could be raised by other means than gem
eral property tax. believe thoroughly In