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

Il
See. 157.-When Delinquent-Penalty-Co
lecton.-Ali unpaid personal property taxes
shall be deemed delinquent on the first day of
March next after they become due, and there
upon penalty of ten per cent shall attach
and be charged upon all such taxes
Sec: l5S.--,County Auditor to Prepare and
the tenth day of March annually, the county
auditor shall make or cause to be made, a
list of the names of all delinquent personal
property taxpayers of his county. wherein
shall appear a separate column headed RE
turn setting opposite each name thereon the
amount Of the tax and penalty for which
completing such list, indorse thereon his
certificate that it is full, complete and true,
and thereupon he shall Immediately deliver it
to; the county treasurer. The list when so
certified shall have the same force and effect
as an execution, and shall be suff1c1ent war
rant for the treasurer to collect the taxes
section shall be substantially in the follow
STATE OF MINNESOTA.
county OF .r.....,.: So. -. s-.7-
I, Observation-Disclosures, county auditor of the
county OF ................, hereby certify that
the within list is full, complete and true
property taxpayers Of the. county, of .........
..!..., remaining delinquent on the ...... day
Of, .::::.::, 49,, and the respective amounts
Of such delinquencies. * sst-= es
Sec: 159.-Treasurer to Call Upon Taxpayers
I
list SO certified from the county auditor as
provided in the preceding section, the county
treasurer shall, either in person or by deputy,
call upon every person named in such list
residing in his county and demand of him the
payment Of ,, the amount of the delinquent
taxes charged against him in said list and the
as provided in section 1e2 of this act. If the
treasurer is unable to find In his county any
person named in such list, he shall leave
such demand in writing at the residence or
S-nf If
known. r-- >,
Sec. 16O-Treasurer May Distrain.-If de-
1inquent personal taxes are not paid upon
demand, las provided in the preceding section,
or if the county treasurer is unable to make
such demand by reason Of non-residence or
otherwise, he shall Immediately proceed to
distrain sufficient personal property of the
delinquent to pay such taxes, penalty, fees
and costs and expenses of sale and sell the
same in the manner in section one hundred
and sixty-one of this act provided.
Sec. 161.-Sale by Observation-Disclosures the
county treasurer shall dstrain personal prop
erty for the collection Of the tax of any per-
son, he shall Immediately proceed to adver-
tise the same in three public places in the
town or district where such property is
taken, stating the time when, and the place
where, such property will be sold; and if the
taxes for which such property Is distrained
and the penalties fees and costs which accrue
thereon are not paid before the day appointed
for such sale, which shall not be less than
ten days after the taking of such property,
such treasurer, or his deputy, shall proceed
to sell such property at public vendue or> SO
much thereof as will be sufficient to pay said
taxes, penalty, fees, costs and expenses OF
such distress and sale. ys-9Fs
Sec. 162-Fees to BE Charged by the Treas
urer.-When any delinquent personal proper
are paid upon demand and without distraint,
the county treasurer shall charge and re-
ceive, in addition to such tax and penalty,
q fee of one per centum upon the amount
collected but which shall not in any case
be less than twenty-five cents, to be paid
| by the delinquent. When such tax, in not
| paid upon demand, and property Is distrained,
! such officer shall charge and receive in adj
dition to his other costs and expenses paid
or incurred, a fee Of twenty five cents and
| five per centum of the amount collected, to
| be paid by the delinquent.
Sec. 163-Duty When Distraint Cannot Be
| Made.-Whenever the county treasurer is I'M
able to find. after diligent search therefor,
| any personal property of the delinquent tax
mark opposite the name of the delinquent in
| his list, in the column headed Return a
! special return, stating therein that he Aas
made dilgent but Intellectual search tor per-
sonal property Of the delinquent.
| Sec. 164.-Report to County Attorney
! When.-Whenever the county treasurer has
reason to believe that any delinquent per-
sonal property taxpayer has money, OF other
personal property beyond the reach of such
treasurer, he shall communicate such fact and
the sources and extent OF his information to
/ the county attorney, VINO snail tnereupon
commence an action or proceeding in any
proper court in the name OF the state against
! the delinquent foy the recovery of the taxes
and penalties charged against him; and such
/ taxes and penalties, or any part thereof,
| shall, for the purposes of such action or pro-
4 ceeding, be deemed q debt due and owing
1 to the state and recoverable by any proper
! and ordinary civil action or proceeding. He
! shall also have the same powers and be gov
/ erned by the same rules in distraining the
! personal property Of any person reported to
! him by the county treasurer, as are con-
! ferred and enjoined by law upon the county
treasurer in similar proceedings. The coun-
/ ty attorney shall be entitled to the same at
4 torney's fees. and the same costs may be
| taxed against the defendant as are allow
liable In civil action. He shall also re-
ceiye as compensation for his services 10 per
/ cent. upon the amount Of taxes and penalty
/ collected by him, to be deducted from the
1 amount collected. He shall forthwith pay
/ into the county treasury all moneys collected
! by him except such attorneys fees and the
1 conversation above alloYed, and shall ac-
! company such payment with q verified state
4 ment showing the name Of the delinquent tax
payer. the amount OF the original tax and
i penalty sued for, the amount recovered, costs
/ and expenses paid and the date when the same
were paid All costs and expenses necessarily
i incurred by the county attorney in any such
i action or proceeding shall be q charge against
/ the county and paid out OF It's general reye-
Inue fund.
Sec Dissatisfaction Of Judgment.-Upon
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