Show collection or OF MORTGAGE TAX TAS treasurer er could take possession for delinquent taxes attorney bishop holds holda that a mortgage Is property pro propel Petty ty and subject to a 86 lien for taxes unpaid the opinion Is lit in reply reilly to the query ot of county attorney J K RM iteen d of 0 emery county and la Is t as follows your question how will nill the collector co compel I 1 apel payment nt on any mortgage morl on which assessment has been made und mid what can call be levied upon may be ansu answered ered the same as any boil class of 0 per ional property every tax harthe effect of a judgment against lh ill pelson pel son and aery lien created by tills this act ilan haa tile hie force and effect of an ail execution duly levied against all personal per ional property of 0 the alie delinquent tile judgment la is not satis fled or the lien removed until tile the taxes tire ire paid or tile property sold for or lit the a payment thereof section 9 aj 1 of the revenue net act every tax ax upon personal property I 1 lq 9 a lien upon the real property of the owner thereof fi aiom ont arid andja after fler 12 m of oc the first monday in march of 0 11 each I 1 year section 93 of 0 the same aw ait t the treasurer may collect the taxes delinquent on oil personal property except when the real estate Is liable by seizure and sale of any per personal aanal property owned hy by the delinquent section 12 of the same act on payment of df the bid for any personal onal pi property sold the delivery thereof with it a bill 1111 of sale vests the title thereto in the purchaser sec section I 1 oil of tile the same act that a mortgage mort Kago Is property and subject A u abject to taxation thero there can aie bo no Que question Atlon when ulion so BO asRe assessed it will lie be observed from these provisions of tile the law that the tax thereon has haq the force and effect or of an execution duly levied against afi ilist all of tile personal property properly of the delinquent 1 I think tile the law would authorize the treasurer to take into ills his possession the mortgage mort Raffe so taxed and under the provisions of sections and sell the same at fablie auction provided the owner of the mortgage mortKa Kf was not tile the owner of real estate in which case the tax lax would bo be a lien against the real estate and ho he could proceed to sell tile the real estate in satisfaction of 0 the taxes on oil th the L mortgage mort cace As to your second question has the county under the law the right to chargo charge school districts with the collection of special school taxes permit me to say that I 1 know of no provision in the present law which will authorize such a charge |