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Cass County, N.D. Delinquent Personal Property Taxes (from other counties) Collection

 Collection
Identifier: Mss 410

Scope and Content

This collection contains notices and warrants sent from other counties to the Cass County Auditor and Sheriff, in search of individuals and businesses delinquent in paying their personal property taxes between 1912 and 1974. For the most part, the collection contains two forms, the “Statement of Auditor” form listing the name of the county seeking payment, clerk of court from that county, years of unpaid delinquent personal property taxes, name of individual or business, and the amount owed. The second form is the “Sheriff’s Notice of Levy for Delinquent Personal Property Tax”. This form lists the name of the individual or business owing taxes, the county seeking the payment, the years of unpaid delinquent personal property taxes, and the amount owed. In some cases, a street address is included, name of the auditor or clerk of court, and hand-written notes regarding the status of the case. The files are organized alphabetically by last name, and each file contains a listing of the individuals and the county seeking the delinquent taxes.

Dates

  • 1912-1974

Access

The collection is open under the rules and regulations of the NDSU Archives.

Copyrights

Copyrights to this collection is held by the State of North Dakota

Extent

.75 Linear Feet

Language of Materials

English

Abstract

This collection contains notices and warrants sent from other counties to Cass County Auditor and Sheriff, in search of individuals and businesses delinquent in paying their personal property taxes between 1912 and 1974.

Provenance

Deposited by the Cass County Clerk of Court, 2022 (Acc. 2022-043irs)

History

The North Dakota Constitution of 1889 created a system of district courts to serve as courts of original jurisdiction below the Supreme Court. It prescribed the numbers and sizes of the original districts, as well as providing for judges and their terms of office. District Three was created in 1889, to include Cass, Steele and Traill counties. Presiding judges included William B. McConnell 1889-1896, Charles A. Pollock 1897-1916, and Albert T. Cole 1917-1919.

In 1909 the North Dakota Legislature enacted a law providing that district court judges should hence forth be elected on a no-party ballot. This measure became effective with the 1910 election. (1909 N.D. Sess. Laws ch. 82, §1). The 1919 Legislature reorganized the district court system, reducing the number of districts to six, but for the first time establishing multi-judge districts. Additional judges were added in 1919, 1955, and 1967. District One, created in 1919 included Nelson, Grand Forks, Griggs, Steele, Barnes, Traill, and Cass counties. Three judges were assigned initially and two additional judges were added in 1967.

In 1979 the Supreme Court directed a complete reorganization of the district court system. The state was divided into seven districts identified in terms of their geographic locations. Cass County became part of the East Central Judicial District, together with Steele and Traill counties. The 1991 North Dakota Legislature unified the trial courts by abolishing the county courts and combining their functions into the district court.

Property rights

Title is held by the State of North Dakota.
Title
Cass County, N.D. Delinquent Personal Property Taxes (from other counties) Collection
Language of description
English
Script of description
Latin

Repository Details

Part of the Institute for Regional Studies Repository

Contact:
West Building N
3551 7th Avenue North
Fargo North Dakota 58102 United States