The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1904-03-11
Judge Quinn Renders Decision in lack.
son Court House Case.
Decides That the Official Could Not
Extend Tax Levy.
Commissioners Writ Is Not Upheld
BY The Tribunal.
Synopsis Of Courts 0rder---puestions
Involved in Case.
From Tuesdays Daily.


No money for the building of a court
house for Jackson county can be raised
by the tax levy of 1904, if Judge Quinn's
decision is not reversed. County Auditor
P. d. Mcclellan has defeated the Jackson
county board in the suit brought by that
body to compel him to extend upon the
tax lists of the county the item of &c.,
600 for county court house fund.
At their July meeting the county com
missioners made the tax levy for the
year 1904 as follows For county revenue
fund, $4,000; for county road and
bridge fund, $500; for county poor
fund, $1,000; for county court house
fund, $4,000; making total levy of
$37 800 This total was just $500 less
than the full amount that could legally
be levied by the commissioners on the
taxable property in Jackson county.
The sum of $4,000 was not nearly
enough to defray the current expenses
payable out of the county revenue fund
The tax levy of 1908 had not raised
enough for this fund for the expenses of
that year. The current fund had been
overdrawn since prior to July l, 1908.
There were outstanding warrants is
sued for the county expenses and pay
able from the revenue fund to an
amount exceeding $4,000. All these war
rants were past due and not paid for
want of funds. No county officer or
county employee of the county had receiv-
ed any salary due him from the county
since the month of July, 1908, for the
reason that there were no funds in the
treasury available for that purpose.
In order to pay up all that the county
owed for the current expenses of the
year 1908 and to pay tho current ex-
penses of the year 1904, current fund
of more than $4,000 would have to be
levied This was an admitted fact. The
commissioners, however, could not levy
any such amount for the current fund
and at the sa me time provide court
house fund. I his would swell the total
levy beyond the legal limit. The sum
of $4,000 was, needed for the court
house. So the commissioners decided to
levy this amour ut for the court house.
fund and only to raise $4,000 for the
current fund. Tn US a court house could
be built though thu, county would not be
able to pay its Gun rent expenses
County Auditor Mcclellan did not like
this way of doing ,hings. AS he inter
preted the law it wa his business to cor
rect such doings on t be part of the coun-
ty board He accor, iingg extended all
the items except that one for the court
house fund He didn't: think it right for
the county to levy heavy tax for the
building of the court house. and at the
same time not pay up the regular run
ming expenses. The co, nnissioners did
not like his interference. They SAID 1t
was not his business to correct what
they did He was servant OF the board
and it was his duty to m axe the ex-
tensions as the board desire d. whether
ne thought such extensions pro. perser not.
The auditor remained obdurates and the
county commissioners brought sa's IN
the district court to compel hum to do
as they alleged to be his duty.
On the first Monday in january the
tax lists were turned by the auditor
over to the county treasurer. The levy
of the $4,000 for the court house, fund
had been left out. Nineteen days before
the ssit brought by the comnissl onefs
was commenced the treasurer hail al
ready collected over $4,000 of the taxes
appearing on the tax lists furnished by
the county auditor. All this had been
done in utter disregard of the levy for
court house fund.
On February 10th was argued before
Judge Quinn g. motion for an order for a
peremptory writ of mandamns, COM
handing the auditor to extend the $l6,-
900 item for the court house fund up
ON the tax lists The briefs and plead
ings were finally submitted on February
24th. Last Wednesday the judge render
ed his decision in favor Of the auditor,
DENYING the motion In all things.
The court positively refused to exercise
its mandatory powers to compel the au-
ditor to extend levy which was not
within the spirit of the law. The com
missioners had no right, directly or in
directly, to take money that should 60
to the payment of current expenses, and
use it for court house fund.
The court remarks moreover that to
compel the county auditor to make the
extension after the lists had already
been reported to the state aduitor and
turned over to the treasurer, and after
taxes in accordance with these lists had
already been partly paid, would lead to
endless confusion. The auditor in the