Judith Gap journal. [volume] (Judith Gap, Mont.) 1908-19??, 1913-07-04

of Part 3, Title 10 of the Political
Code 1895. This chapter provided
for the collection by the assessor Of
the taxes on all personal property
when in his opinion the taxes were
not lien upon real property sutli-
cient to secure the payment thereof.
and the section to which you refer
was evidently intended to CORRECT
defect which has been made to sp-
pear. namely, that the legislature has
no power to vest any person other
than the treasurer, with the power to
collect taxes.
The new section makes it the duty
of the county treasurer to collect the
taxes OH all personal property, aud
this section is somewhat more COM
prehensive than found in the old law.
reference to the title of the chapter,
wherein this section is found. it will
be observed that the chapter has to
do with the collection of taxes on
personal property when not lien OH
real estate. by reference to the Sec
tion which proceeds the one under
discussion, it will be found that the
subject matter has not been altered,
and it is specifically set forth that it
shall he the duty Of the assessor up
on discovering any personal property
in the county, the taxes upon which
are not in his opinion, a lien upon
real property sufficient to secure the
payment of such taxes, to immedi-
ately make report to the treasurer
setting forth the nature, amount and
assessed valuation Of such personal
property. where the same is located,
and the name and address Of the own
er, claimant or other person in pos
session of the same.
am Of the opinion that the ques
tion concerning which you inquire is
not restricted to special cases, as for
instance. migratory livestock, but
that it applies to all personal proper
ty whether it be movable, or immov-
able, and the taxes upon which are
not, in the opinion Of the assessor, a
lien upon real estate.
-, AS to the second question. you are
advised that in my opinion, Section
265S to 1868 provide method for the
seizure and sale of personal property
for taxes, and that il the seizure and
sale be made and conducted substan-
| ;n1l 1n1 In,
tions, the treasurer would be lawfully
acting within tile scope Of his author
itv. Indeed, am Of the opinion that
it becomes the treasurer's duty to
conduct sales AS provided in these
sections, and that the law does not
contemplate that rs Il condition prece-
dent he shall proceed rs any other
citizen by action to recover money.
Section 2629 ct seq. provides for the
SEIZURE and sale of both real estate
and personal property. and it has
been held by our supreme court that
when real estate is seized and sold
substantially as provided for by the
provisions of these sections that the
sale is valid. The sections, however
to which you refer apply wholly te
the seizure and sale OF personal prop
! erty, but since our court has hel(
that real estate may be seized ant
sold without a civil action at law
but in the manner pointed out by th
statute. it follows without argumen
that personal property should also b
seized and sold in manner rs pointe,
out by the statute. AS to whether 0
} not this remedy is exclusive and tina
All action ut law may net be institute
it is unnecessary to decide.