The Farmington times. (Farmington, St. Francois County, Mo.) 1905-1926, 1919-04-25
Another Chapter in Big Tax Suit,
in Which County Attorney Comes
Out Plainly Against County Court

contract duly executed and spread up
on your permanent record. II the
amounts claimed are delinquent. or
back taxes, then they must be col
lected by the present Collector, by
and with his Tax Attorney, whose ap-
pointment has been made and ratified
by Court If the amounts are not de-
linquent taxes, they must be collected
or accounted for by James j. Croke,
retiring Collector.
This whole subject matter has been
litigated and finally determined by
Judgment in the United States Dis
trict Court in st. Louis, and even
though judgment on stipulations, it
is final for all intents and purposes,
until set aside, which can only be
done in a direct suit for that purpose,
in the Federal Court. 1t is my opin-
ion that the Court is bound to accept
James J. Croke's final settlement, In
the face of that Judgment.
I have fully advised the Attorney
General and counseled with him, with
a view of he and intervening in the
suits in the Federal Court, before
judgment had been rendered, and al
so since Judgment has been entered
with view of setting same aside,
and he doubts whether either of us,
or both of US, have any right to take
hand in the matter, and declined to
proceed in conjunction with me, both
before and after the judgment of the
Federal Court aforesaid was entered.
He is the only legal adviser l have,
and the only one whose advice | am
obliged to follow. Since he has de-
clined to go in with me in reference
to said litigation, feel that it would
be improper as well as presumptious,
for me to do so in view of the fact
that a Tax Attorney has been provid-
ed by law, and has been appointed
according to law, and is acting as
such, and whose duty it is to bring all
suits for taxes on behalf of the State
and county at the relation of the Col
lector, except suits against a rail-
road corporation, or other public util-
! tiles corporation.
The matter of collecting taxes is
exclusively vested in the Collector Of
Revenue, by and with his attorney,
and it would be unlawful and improper
for one department of the county gov
crnment to invade the province Of an
other. 1t is my opinion that whatev-
cr suit, if any, is brought, must be
brought in the name Of the State Of
Missouri, at the relation of the Col
lector of Revenue of st. Francois
County, Mo-, whether it be a suit to
set aside the Judgment entered in the
Federal Court, or whether it be suit
to collect the balance of the tax due
. from the Lead Companies. However,
| if suit is to be brought on the bond
of the retiring Collector, that suit
must be brought by me in the name of
the State of Missouri, at the relation
of the Prosecuting Attorney, to re-
cover the penalty of the bond, but a
suit will not lie ON the retiring Col
lector's bond, because he has not made
default in turning over to the county
any money collected; and he is pro-
tected in suit of that kind by the
judgment of the Federal Court, so
long as that judgment remains on rec
ord. No suit will lie, in my opinion,
, in the premises, except suit to set
aside that judgment and reinstate the
case, which must be brought by the
tax attorney. If that is done, then
! suits will lie to collect said balances.
decline to invade the province of
, the Tax Attorney, and also decline to
} have my office be made "eatss paw
in any litigation where it is not in
! volved under the laws of Missouri.
| / am not responsible for the status
of the tax controversy, and decline to
"pull ahybody's chestnut out Of the
fire." am not only willing. but anx-
: ious, to assist the County Court, as
am every other officer or department
of the county, in every manner posi-
!, BILE, in the discharge Of their duties
and will in no wise hinder any person
or officers in their efforts to collect
i said taxes, as / verify think they
: ought to be paid. am not only will.
i ing, but anxious, to advise the County
/ Court and the officers when called up.
!. on and will try in the future, as / have
!, in the past, to base my opinion on the
law as it is written.
|. Respectfully submitted,
w. E. Golfer,
= Dnanao,,fs..rr A ttntp a a,