The Bemidji daily pioneer. [volume] (Bemidji, Minn.) 1904-1971, 1909-06-24

From filing fees .. .. :. .. 10000
From miscellaneous sources. 1892
Total miscellaneous re-
(see statement of Levy July meet
ing; record &C." Board of County
Commissioners.)
Assessment Books and Blanks.
Section SO4 r. L. 1905 and Oh. sc
G. L. 1905 say:
"* The assessment
books and blanks shall be ready for
delivery on the last Thursday of
April in each year, and the assessors
shall meet on that day at the office of
the county auditor for the purpose of
receiving the same, and for confer
ence with him in reference to the per-
Torrance Of their duties.'
The following is a list of assessment
books and blanks which were not de-
ivered to the assessors up to May Is,
1909:
Towns Of Chilgren, ripple, Beau
dette, WaEanaca, McDougald, Wall
halla. Villages Redby and Funkley.
Unorganized territory: Assessment
districts Nos. 1, 2 and 6.
(These books were in the auditors
office on May 15th.)
Abatement of Penalty.
Application 17441, auditors num-
Der, Of w. r. TAFT for year 1904;
application for abatement of penalty,
interest and costs, $22S.OO.
Filed Nov. IA, 1906; approved by
Co. Board Nov. 20, 1906
Approved 12-20-06 by S. G.. Iverson,
State Auditor.
This application is made for an
abatement of penalty for 1904
taxes. Passed by county board Nov.
20, '06, after judgment was obtained.
County Auditors approval not on the
application. However, he proceeded
to correct his books accordingly.
This application was illegal for two
reasons:
l. The county auditors signature
was necessary to make it legal
abatement.
End. These taxes were in iudg-
ment; therefore, the county board or
state auditor had no authority to
ahate interest, penalty and costs in
such cases.
The defendant had his day in court
and failing to take advantage of this
opportunity provided by the tax laws.
forfeits his right to an ABATEMENT t" Of #
penalties, interest and costs after
Judgment has been obtained.
Notice to Taxpayers Omitted.
section S75 r. l.. reads as follows:
The tax lists shall
also be made out to correspond with
the assessment books in reference to
ownership and description of prop
erty and opposite each
description which has been sold for
taxes and which is subject to re-
demptlOn, but not redeemed, shall be
placed the words, sold for taxes"
Thls important provision of the tax
full
the county auditor. The tax sales
made in 1906 for the taxes of 1904
are the last sales marked up on the
tax list of 1908 now in the hands of
the treasurer for collection The
sales of 1907 and 1908, amounting to
several thousand descriptions, are not
so marked and has defeated the no
tlce required by law to be given to
property owners of such sales by
on all tax receipts made by the treas
urer on property previously sold for
taxes
See tax list of 1908. Take, for ex-
ample, Village Of Bemidii
Tax Levy for the City Of Bemidii,
The tax levy made by the City of
Bemidji filed with the auditor in o.
tober, 1906, for extension on tax lists
for 1907, contained a levy of 2 mills
Tor interest and 3 mills for the sink
ing fund. These were consolidated in
the distribution and appear as levy
of mills for Bonds and Interest. -
The same distribution necessarily fol-
lowed this rule, to the end that the
city received the tax collections and
credited all the receipts Of this item
to the bond accounts, the result being
that the Interest Account in the city
shows an overdraft and the Bond Ac-
count surplus. County officers
should distribute all taxes on the tax
list and draw warrants therefor
strictly in accordance with the levy
as made by the proper authorities of
cities, towns, villages and school dis
tricts, with the restrictions provided
by law. T arranged an adjustment of
this matter with the city authorities.
See abstract of assessment and Re-
capitulation Of Tax books for 1907.