The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10

sought for and has been unable to discover
any personal property from which to col
lect the taxes, or. any part thereof due from
any person named in the FOREGOING list: that
he has truthfuily made in the column headed
Return in the list furnished the county
treasurer by the county auditor a special re-
turn as required by law as to each person
from whom taxes have not been collected il.
whole or in part; that he has communicated
to the county attorney of his county the
names of all persons whom he had reason TO
believe had property out of which such taxes
could be collected, wholly or in part: and
that. the names so reported to the county
attorney are as follows. .......................
........................
:. :. -.
Subscribed and sworn to before me this
Sec 1eS.-Penalty for Neglect of Treasurer
or Deputy.-lf any county treasurer shall re-
fuse or neglect to collect any tax assessed
upon personal property when the same is col
lectible or to return the list of delinquent
taxpayers and affidavit or afidayits, as in
this act provided, he shall for such refusal
or, neglect be liable for the amount of such
tax, and for any refusal or neglect to prop
the taxes therein specified not properly &C
counted for by him. For any liability in
Cured by the treasurer or his deputy under
this section, the amount thereof shall be de-
Quoted by the auditor from the future salary
or fees of such treasurer, and the amount SO
deducted shall be applied to the several funds
for which the taxes were levied .-
Sec. 16e.-Auditor to Place List Before
Board Of County Commissioners.-Upon re-
ceiving the list, as provided in Section l6l.
the county auditor shall deliver the same,
together with the accompanying afidavits, to
the board Of county commissioners at their
first session thereafter. and the said board
shall thereupon proceed to cancel such taxes
appearing thereon as delinquent as it is sat
| isfed cannot be collected. --. ......s -.
| Sec 170--Audtor to File Revised List with
| Clerk of Court.-Within ten days after the
adjournment of. the board Of county commits,
! sioners, it shall be, the duty: Of the county
| auditor to make revised list OF delinquent
taxpayers, in alphabetical order, setting cp-
| posite the name of each person appearing
| thereon the amount of his personal tax, md
! penalty, from which shall be omitted the
| names Of all persons VINO have paid their per
been stricken from the original list of delin-
| Guents by the board of county commission
ers. Upon completing the revised list, the
auditor shall attach thereto his certificate
that the same is true and complete list Of
4 the names of delinquent personal property
taxpayers Of the county, shown by the
records, of his office, which said certificate
! shall be substantially in the following form
l, ............, county auditor of, ...........
| county, hereby certify that the foregoing is
/ a full and complete list. as shown by the
/ records OF my office, OF the names of all the
personal taxpayers in said county who be
/ came delinquent on the first day of March,
4 10. -, and whose taxes have not subsequently
! been paid, or whose names have not been
l
from each of said persons as taxes, penalties
and fees, the sums set opposite their respes-
| tive names. rs
County Auditor
! Dated
He shall file the list so certified In the office
! of the clerk Of the district court forth With
! upon the completion of the same and within
| ten days after the adjournment Of the said
| board. The auditor shall at the same time
| file copy Of such list with the county au-
ditor Such taxes shall bear interest at the
rate of twelve per centum per annum from
and after the date of the filing of such list
Sec. .I71.-Clerk to File List and Docket
Names.-It shall be the duty of every clerk OF
| the district court to receive file and pre-
! serve in his Office every list of delinquent
| personal taxpayers delivered to him pur-
mediately provide himself, at the expense Of
! the county, with a docket book, to be known
as the Delinquent Personal Tax Docket. to be
/ SO ruled. arranged and PACED, as to contain
columns headed respectively names, taxes,
| penalty, fee. year, total, remarks. He shall
| Immediately enter in such tax docket, in
Il epnep so as to he OF ready
| of every person appearing upon the delinquent
| list SO received by him, and opposite to such
name, the tax delinquent, penalty. docket
tax, penalty and fee. The clerk shall for all
! services required by this section receive 4
fee of ten cents for each name docketed to
be paid out Of the general revenue fund OF
! the county.
Sec. 172.-CleIk to Certify as to TaXes.-
/ Every clerk of the district court shall, when
! requested SO to do, make examination of his
| records as to the existence of personal taxes
and penalties affecting the person named in
/ and penalties. The clerk shall be entitled 20
compensation for such services as follows:
| For certified transcript OF docket entry,
| Is cents.
For certificate that no personal taxes and
/ penalties appear upon his records against
! any person named in such request, rs cents.
! He may refuse to deliver any certificate so
: made by him until the fee as provided In this
/ section shall have been paid.
/, Sec. Reinforcement of Taxes Embraced
! in List Filled with Clerk--In case the county
! treasurer shall, at any time, learn of any
personal property belonging to any delinquent
personal property taxpayer named in any
! list fled with the clerk Of the district court,
! as in this act provided, he shall Immediately
! proceed to distrain such property or SO much
| thereof as may be necessary to satisfy the
| taxes for any year or years embraced in such
list or lists, and sell the same In the man
ner provided in Section 161 OF this act. IT,
! for any reason, he is unable to make such
distress, he shall notify the county attorney,
who shall proceed to enforce such taxes in
! the manner provided in Section 1874 of this
act.
Sec. l74-Persenal Property Taxes Lies
1 upon Real Estate.-All personal property tax
es penalties, interest and costs charged to
any person. shall for period Of six years
/ from and including the day when the same
lien upon every tract or lot of real estate
owned by him during any part OF said period
and situate in the county in which such tax
| is payable. Such lien shall not be DISCHARGED
by the-partial payment OF any OF such taxes,
penalties, interest and COSTS or by the trans
fer of such property.
rer shall, at any time within said six years.
discover any real property belonging to said
| delinquent personal property taxpayer named
In any list filed with the clerk Of the district
court. as provided in Section 40 of this act,
he shall Immediately notify the county attor-
ney of his county Of the discovery of such
property together with q description thereof
and it shall thereupon be the duty Of such
county attorney to Immediately proceed to
institute an action for the recovery OF the
taxes of any year or years and the foreclosure
;. Of the lien thereof on such property and te
prosecute such action to final judgment.
Such judgment may be enforced, as far as
practicable, in the same manner as decree
on foreclosure Or mortgages by action, but
! there shall be no redemption from any sale
made in pursuance of this action.
In case there are no p ol lbs at any SAFE ned
penalties and costs embraced therein, the
county auditor may bid in the property COW
1 cred thereby in the name of the state, for
such sum, not exceeding the amount Of such
4 judgment, as in his opinion said property is
! reasonably worth. In case any property is
bid in the n Of the ssms ns
provided in Title XIII. OF this act for sale OF
unredeemed lands. !
4 Sec. 175.-Removal of Delinquent Taxpayer
sE-Whenever the county auditor IL Informed
that any delinquent personal property tax
! payer has removed to another county in this
i state, he shall Immediately make out and
forward to the auditor OF the county to which
4 such taxpayer has removed statement oil
4 the delinquent personal property taxes. pen
allies and costs due from the person so
famed, specifying the value Of the property
shall. il such person removed from the coun-
i " after such taxes became due, add to such