The Guthrie daily leader. [volume] (Guthrie, Okla.) 1893-1996, 1909-11-09
UNANIMOUS DECISION
OF SUPREME CURT
Prevents Collection Of Back
Taxes Listed Against Property
Prior to Statehood

Holding, in effect, chat the act pass
ed by the Second Oklahoma legisla
ure repeating that part Of the TAX
ferret law which provided for listing
Of property that had escaped taxation
plior to statehood was sufficient e
cancel the contracts entered into By
counties prior to the passage OF th,
act for the collection Of taxes under
the original tax ferret" law, the su
preme court this morning in al
opinion denied the writ Of mandamus
applied for by Attorney General Wesl
county Attorney E. e. Reardon OF OR
ahoma county, and Tax Ferret" PIT
man, Of Oklahoma county, agalns
County Treasurer Charles McCafferty
Of Oklahoma county, TO compel the
latter to list for taxation and caust
tax warrants 10 be issued against $40,
100000 worth Of property In Oklahoml
county listed by the tax ferret under
a contract entered into by him viii
the county commissioners
/ his decision affects not 0klahomi
county, but the entire state, aud Is 4
decisive victory for those who hai
fought the tax ferret" law from III,
start The decision absolutely pre-
vents any further collection nf bacl
taxes listed upon property prior q
statehood, regardless of whether sucl
unpaid taxes were diecoveted and list
ed prior TO the passage OF the repeal
ing act OF the legislature. II alst
means that the "tax ferrets' must ais,
secure new contracts from the coun
ties before they can proceed with th'
collection OF the unpaid taxes llstet
since statehood.
Syllabus BY The Court
/: Where a section, expressl.
amendatory to another section OF |
statute. purports to set out In full al
that It is intended to contain, an.
matter which was in the original sec
tion. but not In the amendatory sec
ton. is repealed by the omission.
A contract made under authorit.
Of the Act OF May %, 1908. Chap, 81
art. o, Session laws Of Oklahoma, 1904
i0s by board Of county commission
ers with an individual 20 assist TN
proper officers OF the county In th
discovery of property not listed 70
taxation and to receive as full CON
pensation twenty-five per cent Of al
/ taxes recovered under said Act, doe
not confer upon the agent a powe
coupled with an interest IN the sui
lect OF the contract, which makes tn
contract OF agency irresocable.
3. Where an application WAS mad
{ to this court by an agent under COZ
tract with a board Of county commits
sioners to assist The proper officer
of the county In The discovery q
property not listed for taxation fror
1897 to 1907, inclusive, entered int
pursuant 10 the Act Of May 20, 1901
to mandamus the county treasurer [
give certain tax payers Of the coui
Is In whose name il was proposed
LIST and assess certain property a
legged to have been discovered by sal
agent. lie 10 days notice IN wrilln
required by soid Act fixing The tim
and place when and wnerC objection
Thereto might be made: and wher
Rndlng hearing. said act was r.
pealed by tho Act OF March s. 1903,
the extent Of revoking the authOrll
OF said board of county commission
ers to employ said agent 20 assist sal
officers In the discovery Of saeh pro
erty not listed and assessed for tax
tion prior to November iG. 1907, an
also revoking bis agency under sal
contract. held that all me power
The county treasurer 10 do and pc
form the acts sought 10 be require
ii him in the business WAS destroye
by ih8t part Of said Act repealed, an
the msndamus was denied.
4. Mandzmus is not a writ Of iigl
but one resting within the sound !
dicial discretion Of the court and vi
pot be granted 10 compel the perform
ance OF a useless AL,