Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1910-02-02
GENERAL
GIVES OPINION ON
TAX CASE FEES
Interesting Letter From Nj,
CLANCY on Tax Matters
News Notes of Territorial
Capital,


SHecihi bisnntch 10 the AorninG journal
Santa Fc, y. NJ, Feb. I,-An mfcr-
esting opinion as to fees in tax cases
and allied matters has been handed
down by Attorney General r. w. Clan
cy IN response to an inquiry from the
district attorney OF SocOrro county,
The letter follows:
Honorable John r. Griffith, District
Attorny, Socorro, y. NJ.
Dear Sir. your letter OF the 2Sth
inst. was received here on the goth
and forworded to me at santa Re,
where ! received it yesterday. | think
that the statutory provision as to
which the clerk of your court de-
sires an opinion, is not so clear ms to
admit of no DISPUTE or doubt as to its
meaning, but, after careful consider
alton and reflection, I have reached
the following opinion:
The section referred to is section
20 of Chapter %, of the laws OF 1899,
and IS as follows:
In entering up judgment in all
such. cases the clerk shall add to the
amount of tax, penalties and costs, as
shown by such delinquent tax list. five
per centum of the amount due from
each person, or upon each lot or par
eel of property described, which five
per CtHtbIn SNAIL Ut liC tOSlH VI 0AGli
proceedings, and when collected shall
be paid over to the treasurer of said
county for the credit of the court
fund"
1t will be seen hat in e~ndeavoring
TO reach a conclusion as to the appli-
cability OF this provision, which is an
exception to tn general rules with re-
gard to costs, both as to amount and
to disposition, VIC must ascertain
what is meant by the phrase lin all
such cases" An examination OF the
whole statute shows that it was in
tended to revolutionize the general
practice as to suits for the collection
of delinquent taxes, and, instead Of
suing delinquent taxpayers separate
Is, to include them in Il general list,
which should be advertised, and, with
the proof of publication, forming the
basis for an omnibus suit covering ev-
erything contained in the delinquent
tax list. where the taxes were more
than twenty-five dollars. This creat-
ed a new class OF cases, different
from anything previously existing. and
IL seems reasonable to believe that
the legislature, in making q new stat
utory provision as to the amount and
disposition Of costs. was legislatinS
only with regard to this new class OF
cases. 1t is true that IN section II OF
the act there is a ~prONiso as to sep
afate suits under the provisions of tho
act, by authority of the judge Of the
district court. and II might be argu-
ed that the phrase 'in all such cases
was intended to refer TO all such
cases as are mentioned or provided
for anywhere in the act. no matter
what kind. but such q proHiso as the
one about separate suits creates an eX-
cnption to the rest Of the law appli-
cable to special cases, and the sub
ject matter of the proyiso is not with
in the general purpose Of the act. This
view is in harmony with the well-set-
tied rules of construction Of statutes,
in accordance with which it is held
that q proviso or exception usually re-
only to the paragraph or matter
immediatly preceding II, rs you VIII
see By rference to 26 A. x r Enoyc.
ul Law, Gas ct see.
Separate suits against individual
tax-payers must, therefore, be con-
sldcred like any other civil suits
individuals, and the same
rules as to costs and what SHAH be
done with them, should apply, as in
all other cases, except those based
the delinquent tax lists. 1t
be the duty of the clerk to o
and account for costs in such
eases, the same as he does In other
Yours truly,
FRANK w. CLANCY
Attorney Gneral.