Devils Lake weekly world. (Devils Lake, N.D.) 1911-1914, 1913-11-14

or return; and the auditor in all such
cases shall notify every such person be-
fore making the entry on the tax last
showing that his statement on the re-
turn of the assessor Is correct; and the
county auditor shall, in all cases, file
in his Office statement of the facts Of
evidence upon which he made such corr
rection."
1t will be noted that from this section
OF the Code remedy is provided where
ditor may at any time before final set
tiement Of tax with the county treas
urer correct the assessment male
against s.t;s ,h til. the articles or objects upon
which has been inadequately assessed.
It will also be observed that to enable
the county auditor to do this he is
with to Issue
him to ascertain the correctness of the
assessment made and to make any
equitable alteration which may be found
Warranted by such disclosures as are
Under and by virtue of this sector,
to-wit, 1901, the. county auditor in this
ms might have at any time before
urer OF the tax in question brought be-
fore him by process any officer of the
6 fore the him ba BY process aod exa AMY Officer h
With 'r reference ee to ' the A eorrectnes iasi
I! of. the return made of the as:
sssment against the several shares OF
stock of each Of the banks in question.
this remedy which is provided by law
was not invoked, and the assessment
winch was made aga INST the stock of
the yarious banks for the years 1853
1910. 1911 and 1872 was paid and settle
ment made thereon, that the county ana
municipality is now precluded from re-
assessing or raising ASSESSMENTS unon
property which did not escape taxation
assessed.
81. IA 1902 of the 1905 Code provides
as follows, to-wit:
The county auditor Of each county
shall keep book to be called ASSESS
ment Roll of Property which HIS Els
caped Taxation in which he shall each
al which shall have been omitted in
the assessment of any previous year Or
years, or the assessment OF which shall
have heen set aside nv theiudgrnent OF
thereby escaped taxation. noting there
in the year or years in which such pro-
perty shall have escaped taxation. as
aforesaid; and such auditor shall pre-
board of qualizat on at its first regular
meeting in July for review and equal
cation. and said board of equalization
shall thereupon. during its session. pro-
coed to. equalsze such assessments and
hear all complaints that may be made
with reference thereto. and reduce or
just; and the county auditor. shall at
the time of making the annual tax list,
enter and extend against such property
80 assessed, taxes for the yea. or years
at the same rate and for all the purpos-
es for winch taxes were levied upon pro-
perty in his county in said year or
years designating therein the year or
yx,1,i1
tered 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 erron-
g. such l 0't taxes e Whicf
such property should have paid shall be
likewise entered ard extended upon such
such tax, list. under the provisions OF
this section shall be collected as other
goins lou i viii lie "1,S'., cd ina,
this section provides only for the taxa.
, ton of property which has escaned tax.
alton in listing thereof by the assessor
, banks escared taxation. However
agreed all may be that in various in
stonces IT was in3nenuatey and uneor
in this premise would he under section
1861 and not under section 1902 To il
lustrate: If the number of shares OF The
, bank consisted of fifty and ton share:
escaped. taxation under and by virtue
! Of section 1902. those ten shares conlt
: be listed by the auditor and assessed
at their proper value. But si"ce tn,
proper number of shares were 'isted hui
f their valuation not properly arrived a
by erroneous statements such shares
cannot be relisted. nor retaXed. unless
section 1901.
: County Nationa, Bank Of iris city, ha
taken the matter up with IT. the ST.
ton in turn has submitted the forego.
ing proposition to its attorney AND COR
So the ''rr Fdwrrd Engernd. copy
Of the opinion which he has submit
/ ted to the State Bankers Assocla, .,
, and to Mr.. Fisher is hereto appended
and we ask that It he read in cyn
nectc Ver Win rea tns 9niH'e en,mttea
Assistant States Attorney.
4 F. T. Cuthert.
I States Attorney.
; auditor be instructed to cancel the 1870
;or n. 1ax that Of th1nusb cSe e
+, cal error the personal property tax o.
t Thomas Covne. Jr.. for said year wa.
! marked paid Instead Of Thomas Coync
( sr. as shown by y.,, the affidavit on fir
, Moved and carried that the follow.
| ing bills be allowed and warrants or
| Of red drawn in payment OF same al
e follows:
, b. D. McNaughton. for Transport
' tation and cash advanced county
C.. o. Johnson. services as coun-
ty commissioner and mileage :. 32.a
t John r. Theiin. services as county
commissioner and mileage ...... 33.7
4 Thos. II. Ma!oney services AZ occun-
- t0 and Nn}1AaOo n q
: d. u. MrNaught0n. services as
e county commissioner and mileage 1914
e Ola J. Hoystad. services Al county
' commissioner and mileage ...... sos
Moved and carried to adjourn unit
! J. A. KRAMER,
e (sEAL) County Auditor.
t SUMMONS.
= State of North Dakota, County O