Show COUNTY ATTORNEYS OP OPINION LAW REGARDING REGA TAX QUESTIONS CONSTRUED use of checks and drafts I 1 in payment of 0 tuxes collection ot at taxes on mortgages tees fees ot of sheriff county attorney I 1 has riven given two opinions to collector juhn john D spencer in reply to sequesta from that official on matters rel athil to hla his oance tho the first Is in lepard to tile payment of taxes by bank checks or drafts the county attorney says huyg that llie lite receipt ceist of oc such bank check or draft constitutes 8 utes only a conditional payment or oc I 1 lie tax and alli it if tor for any reason rca fun tile tho check or draft should be dishonored the tax will remain lit in force anil and should bo be collected by selling the property under tile tho usual methods tills this Is true trite in all cases even innocent parties have acted on the of ux tax rl issued by your office in return tor for such auhll checks cheek st in caseb taxes havo have been paid and tax receipts receipt l in return for checks or drafts which prove to bo be worth worthless leus or were wen and the time to malle sale rate or of the property pio perty or otherwise collect the lak provided by law has expired we ie bea to ad vibe you that the gh filing ing of puch euch cheek check or draft and procuring thereby of tho the tax le apts constitutes conall a crime under our ec statutes tat utes to 10 at wit the crime of obtaining it thins thing of value under false fahe pretenses the hie of which aarlea with tho the amount of the check or draft MORTGAGE TA TAXATION stion the other question was in relation loni to tho collection of taxes on etc mortgages mortea ees ott on this tile the county attorney says the method of collecting such taxes Is tho the same nic as the method to bo be followed in the collection of any other personal propel prope ty tax as in murl virl pases gages both in the light of the ge beneral law and tile the revenue genuo act of rank as personal af pf by section 93 of the revenue act of now tn in force a tax upon personal persona 1 property li 14 a lien ll n upon the real property of tile oner thereof from and after 13 12 velock m of the llast monday of elarch tn in each year and Ise conito due upon the first monday lit in september of each year athla T lit section makes texca on rae a eq and all other personal property a lien mojid itna collectable from any real estate belonging I 1 to 0 the owner thereof thus any and al all I 1 real r e a I 1 estate belonging to the delinquent t lax a x payer la Is guide the primary source from which to collect tiny any anti and all delina delinquent lent personal property tax anti and no recourse can call be hai to the personal property of said delinquent taxpayer where lie ho Is the owner of real prop property eity in the county front from which said person personal tax can be collected the county attorney points out other sect sections lons in tilt the bevenue act chich for tho the collection of personal propel city ty tat tac by levy and rate of any personal property the owner thereof does docs not own any real estate FEES the county attorney has also rie pie pared for tile the sheild a schedule of the fees which his office Is allowed to chargo under the new law A similar list lias has been prepared pre for judge showing the fees allowed justices of the reace peace the fame official lias has addressed a letter to M V clays meat inspector of tile county at Mut in ili reply to one from frock 1 him notifying him that his ls office bilin lia lias liaa s been cen clays appointed by tile iho county court ini in january 1895 2995 under th int amat at inspection law jaw passed in fix 1891 the I 1 91 latI of antl passed nit an act w abich alch repealed this la law la in toto into arid and linco hence latel lt It the appointment ot of mr clays on and after march 26 1896 the day the repealing repe allne mea skiro we went tit into ef collect act TAX redemption QUESTION mr whittemore littemore IVI has haa also begun to the hie of tile the lax I 1 ic e do question referred red to him by the county commissioners the elty city recently noti notified fled the counte that there waa about due it on this account and tho claim was referred i to tile tho county attorney tills this matter tier nag has been hangl hangler nr lire fire since 1893 no settlement havone been made since that late date lately on all effort has haa been made to adjust the account but the county find and the city differ as aa to certain centala items mainly the interest upon tile the delinquent taxes mr whittemore it lias notified city attorney Alto ruey kickay that he has hai taken tin the matter into consideration ail ami d will anon make a report upon it to the county blaid lie hu has also alko requested county auditor alsher r to at ills conven convenience tence a complete statement of tile the entire account from january 1 2893 until date As A stion soon as iw ha receives this statement which mr I 1 fisher promises to trot act fact ciul tit at once M mr r whittemore will give the bourd board a an 11 opinion upon the extent or of the countes coun tys liability i |