Devils Lake weekly world., 1913-08-01
Commissioners Proceedings
Regular Meeting Of the County Board Devils Lake. Ramsey Co..
Carried. All voting "Yes.n

and seconded by Commissioner John
son that the bill Of the General Hospi-
tai for the board and care of Mrs.
Wright and Sidney Pritchard in the
sum of $4,000 be allowed.
Carried. All voting eyes"
Moved by Commissioner Thelin ana
seconded by Commissioner johnson
that the request of c. o. Russell rela.
tive to road work in excess of his 1912
contract be denied for the reason that
he has already been paid for the
amount Of the County contract
Carried. All voting eyes,
Moved and carried to take reces,
until 2 O'Clock p. m.
Afternoon Session
! The board met at 2 o o'clock u. m.
| pursuant to above recess Present all
members.
The following opinion of the State 8
Attorney, which was asked for at the
July 9th, meeting was then read:
| July 10, 1918.
Hon. Board of County Commissioners,
| Devils Lake, N. D.
Gentlemen:
In re-listing and taxation of person
al property for preceding years which
escaped taxation.
The legal phase of the above pro-
position having been submitted to us
by your honorable body at your last
meeting, we beg to report and advise
as follows, to-wit:
Section 1902 of the 1905 Code pro-
vides as follows:
property ommitted. Taxes added
to subsequent years taxes. The coun-
ty auditor of each county shall keep
a book to be called, Assessment Boil
Of Property which has Escaped Taxa
tion,' in which he shall each year on
ter all property, real OF personal which
shall have been ommitted in the assess
ment Of any previous year or years, or
the assessment Of which shall have
been set aside by the judgment of any
court, and such property shall have
thereby escaped taxation, noting thera-
in the year or years in which such psy-
perty shall have escaped taxation as
aforesaid; and such Auditor shall pre-
sent such assessment roll to the Coun-
ty Board of Equalization at it's first
regular meeting in July for review and
equalization, and said board of equal.
ization shall thereupon, during it's ses,
sion. proceed to equalize such assess
ments and hear all complaints that
may be made with reference thereto
and for the purpose of equalizing the
same shall have power to change and
reduce or increase such assessment as
it deems just; and the county auditor
shall at the time Of making the an
nual tax list, enter and extend against
such property SO assessed, taxes for the
year or years in which the same has
escaped taxation at the same rate and
for all the purposes for which taxes
were levied upon property in his coun-
ty in said year or years designating
therein the year or years for which
such taxes are so entered in said tax
list and if any taxes on any property
liable to taxation are prevented from
being collected for any year or years
by reason Of any erroneous proceed
ings OF other cause, the amount Of such
taxes which such property should have
paid shall be likewise entered and ex-
tended upon such tax list, and all
taxes entered upon such tax list, under
the provisions of this section, shall be
collected as other taxes
+; This section has not been amended
or repealed by any of the subsequent
legislative assemblies and is therefore
the law with reference to tbs pro-
position.
Since this section of the statute
provides in detail for the listing Of
this property together with the manner
in which it can be done, it likely
needs no further comment from US.
Very respectfully submitted,
(Signed) A. R. SMYTHE
s G Asst. st. Attorney.
Moved by Commissioner MaIoney
and seconded by Commissioner Nc
Naughton that the following resolution
be adopted:
RESOLVED that each and al. Of
the banks dong business in and for
the County of Ramsey be required to
furnish sworn statement of its finan-
caal condition including all capital
stock, surplus, undivided profits. and
reserve funds on the first day of April
if each year for the years, 1912, 1911,
1910 and 1909, said statement to be
fi'.d with the County Auditor for tie
benefit and use of the County Commits
s:oners
And be it further RESOLVED that