The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-06-03
JUDGE BERRY
WILL DECIDE
TAKES CASE
Takes Under Amusement Suit
Brought to Force COllec-
ti0n in County
BOARD FIGHTS ACTION
Declares Land Owners Delin-
quent Because They Have
No Money for Payments
FIGHTS ACTION

Judge H. L. Berry, sitting in dis
trict court for Judge Jansonius who
is holding court in Sheridan County.
took under advisement today the case
to force the collection of back taxes
in Burleigh county by the Board Of
County Commissioners.
This action followed failure by the
Board to pass a resolution yesterday
authorizing the county auditor to col
lect taxes due.
The states attorney moved that the
court issue writ of mandamus to
compel the Board to pass a resolu-
tion ordering the states attorney,
county auditor and sheriff to start
proceedings for the collection of
taxes and the disposition of property
to be sold for unpaid assessments.
Appearing for the Commissioners
were Edward S. Allen, former states
attorney, and J. NJ. Hanley.
Would be Unfair
Attorney Allen read lengthy
document in which he stated that
collection of taxes under present con
ditions would be unfair. Supporting
Allen, Hanley said that the states
attorney wants to compel the Board
TO carry out plan and theory diff
ferent from those held by the Board.
There are two methods of handling
the tax situation. said Hanley. One
is by Statute 22O2 which provides
that notice shall be given of the ex-
piration Of the redemption period and
to which q rider is attched with the
provision that any one can redeem
his property before its sale. The
other is Statute 1906, sometimes
called the Woods Law, a complicated
process. Both methods can not be
used, Hanley said.
Declaring that the Board has done
its duty. he said that it has the right,
under Statute 1906, not to press col
lection of taxes since the list Of tax
payers has not been published dur
ing the last three years. If Statute
22O2 prevails in this instance then
the other law does not apply, he said.
Cites New Act
Hanley cited the emergency act
passed by the legislature this year to
prove that citizens experience a seri-
Gus difficulty in paying taxes under
present economic conditions. This
act allows delinquent taxpayers to
pay their taxes without penalties af-
ter November 1 of this year. he said.
Publication of Taxpayers lists would
fill an entire issue of newspaper
and would entail great deal of ex-
pense and labor, he further declared.
by the emergency law an issuance
of a writ of mandamus to compel
compliance with the technicality of
the law would be a violation of the
spirit and intent of the laws of the
state" said Hanley. compliance with
the Woods measure would entail a
great expense and injustice and
would in, effect do away with the
emergency act"
A belief that the old Woods law is
not in force and that the Commits
sioners can not act under the new
law until Feb. 1, was expressed by
Atty. Allen. Action on both can not
be taken, he said. and declared that
enforcement of the new law should
not be hurried.
Only Remedy
In rebuttal, the states attorney
said that he is not concerned so
much with the problems of the indi-
vidual as with the problem of lew-en-
forcement.
"The only remedy the Commission
has is the Woods law because it
proceeds in the proper manner. The
other statute is inadequate. Those
who pay taxes are paying not only
for themselves but for others who
are enjoying the use of their money
at 6 per cent. A large proportion of
delinquent taxpayers are business
men from out of town and specula-
tors. They seek means of avoiding
to pay taxes because for them it is
merely business proposition. /
CONTINUED on page two)