Las Vegas daily optic. [volume] (Las Vegas, N.M.) 1880-1908, 1903-10-10
DELINQUENT COLLECTIONS.
Opinion Of Solicitor General Bartlett
on the Subject.

&S8Eg 49, ~ ~ v - III "
General Edward Il Bartlett was ron
derea pursuant 10 Travelling Auditor
Charles ". Stafford submitting the form
Of execution for taxes, 10 be- used III
the collection Of delinquent personal
property taxes, and also with reference
to certain instructions given by Mr.,
Stafford In d circular letter 10 the
different county ~treasurcrs Of the ter
ritory, with reference 10 the prepara-
tion and publication of delinquent tas
lists, and In handling the proceeds re-
sulting from the collection of the tax
through the district court.
The opinion IL Solicitor General.
Bartlett follows.
Santa Fc. N. NJ. Sept. 25.
Hon. Charles y. Stafford, Travelling
Auditor.
Dear Sir: In reply 10 your inquiry
! would say thai the form of notice
from treasurers and collectors Of de-
linqucnt lakes. appears to me correct
In form. | have not seen the form of
execution nor for complaint but there
II no doubt they should both be uni
form all over the territory.
The suggestion that Il Ii unneces
sary to advertise where personal ser
vice can be had ii, unaound. The act.
chapter 22. section II. laws Of '99. ab.
solutey require publication Of all de.
linquent taxes. and where personal
judgment Ii wanted the district nttor.
ney simply has clerk Of court issue
the summons. And when the judge
may order q separate suit, that does
not 40 away with the publication.
h regard 20 the suggestion that the
collector should collect The money on
delinquent taxes, I do not understand
\, but your suggestion In regard 70
the matter lii exactly correct. Tho
collector publishes the delinquent tax
list, and zip 10 any time before the
district attorney files his complaint ho
may receive the taxes with penalty
and costs pf publication and withhold
the property from the complaint. Hut
after the complaint ID filed he has
nothing more 20 do With II: loses iur.
isdiction entirely. The district attor.
ney has full control, under the direc.
tion OF the court With which tho col
lectnr should open an account as you
suggest. You AFRO also correct In
charging the collectors % promptly
prepare their delinquent lists. II g
made mandatory on them To do this
within ninety days after any tax be-
comes delinquent. and d failure &c 70
do IL = breach Of their oath and bond
which may cost them their positions.
In this connection | would say that
some time ago l gave an opinion that
two publications. annually were not
necessary, for the reason that the tax
for the current year does not become
delinquent until the second Of the fol
lowing June. onehaif II payable on
the first day OF December. and IL not
paid. penalties are added ny provided
In section 10. chapter 22, laws III 30.
and also on the second day Of June.
and the following month. This makes
the total amount of tax 90 30 into the
delinquent list. II such were publish.
ed after failure 10 pay In December,
the delinquent might come Iii i any
time within six months and pay ~
and get his name on the list thus
making the first publication practically
imperative. as he has until the first
day OF June TO pay bis Inst half d
taxes. and II would be d useless bur,
den and expense TO have the two pub,
lications. Also your recommendation
that the list be submitted to The div
trict attorney before publication II an
excellent one. and ] know Il has been
followed In this 1.-THE lrstl district.
Very truly yours,
EDWARD l.. BARTLETT,
Solicitor General