Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1909-08-06
JURISPRUDENCE AND LAW RE-
FORM.

JURISPRUDENCE AND LAW RE
FORM.
At the Forthcoming meeting of the
North Dakota Bar Association al
Minot, August 18th, will be presented
the report of the committee on jur-
isprudence and law reform, and this
being a matter in which the general
public is greatly interested the execu-
tive committee of the bar association
of which Hon. S. E. Ellsworth OF
Jamestown ie president and F. H.
Register Of Bismarck is vice presi-
dent, has sent out advance copies
of the report for the use of the press
and to create additional interest in
the bar association and the matters
that properly come before it. After
reviewing many provisions of the Re-
vised Codes of North Dakota and the
Inconsistencies and conflicting laws
on our statute books the executive
committee make the following rec
concentrations:
The provisions of sections 1860 and
1872 of the Revised Codes of 1905,
should be 80 reconciled as to make
certain the dates when personal
property taxes become lien on real
property. Section 1854, as amended
by chapter 1877 of the laws Of 1909,
provides that personal property taxes
become due the LIST day Of December
in each year for which" the tax is
levied and delinquent the list day -of
March thereafter. On or before Sep
TENDER LIST the treasurer is required
to make out list of the delinquent
personal property taxes and notify
such delinquents on or before the
18th of September thereafter that
unless such taxes are paid on or be-
fore the 18th day of October they will
be placed in the hands Of the sheriff
for collection. On October 18th the
treasurer is required to deliver such
List Of delinquent taxes to the sher-
i'd, who shall Immediately proceed to
collect the same. The sheriff is re-
CURED on the first day Of each month,
after receiving such list, to make out
and file with the treasurer state
ment of the personal property taxes
collected by him since the date Of his
last preceding statement and on or
before the list day Of January to file
his annual statement together with
the list of uncollected taxes as pro-
vided in section 1866. BY section
1855 the sheriff ie required to note
on his list Of delinquent taxes such
as are unsolicited. The county aud
hor is required to exhibit such list
to the board of county commissioners
at it's next meeting and the board
to examine and compare the same
with the sheriff's return on taxes COL
Iected and cancel such as they are
satisfied cannot be collected. Section
1860 provides that after the county
commissioners have cancelled so
much of the delinquent taxes as they
deem uncollectible, the county audi
tor shall extend to and enter upon
the tax list in the hands of the treas
urer for the same year in an ap-
propriate column or columns for re-
marks, opposite each description Of
real property belonging to any per-
son owing such uncollected personal
property tax, words showingst the year
from which the. same. remains due
ard the principal sum Of such tax;
and when the delinquent afterwards
SECURES any real property in the
comfy such delinquent taxes may be
entered in like manner upon any
Subsequent tax list; "and from the
time Of such entry the deiinauent.
taxes so entered shall become q lien
on any real property Of the delin-:
qaent against which they are 80 en-
tered in the same manner and 70 the.
same. extent as the taxes upon such
real property, and collection thsreof1
shall be enforced accordingly BIZ sale
Of the lands against which they are
30 entered. or so much thereof as
may he necessary, at the time when
tie lands are sold for delinquent
taxes, and IN the same manner as II
originally charged against such
Lands. /, Section 1872 provides that