Ransom v. Pingel

65 P.2d 616, 104 Mont. 119, 1937 Mont. LEXIS 69
Montana Supreme Court·Decided February 15, 1937·No. No. 7,602.·Published·Cited by 1 cases

Opinions

MR. JUSTICE ANGSTMAN

delivered the opinion of the court.

This is a taxpayer’s action to restrain the defendants from installing and maintaining a tract index in the office of the county clerk of Toole county. The cause was tried to the court sitting without a jury, Honorable John Hurly, judge presiding. The court denied the relief sought, and this appeal followed.

The evidence, admissions in the pleadings or stipulations at the trial disclose the following facts: The county clerk already maintains the indexes required by section 4799, Revised Codes. The county commissioners deemed it advantageous to the county and to the best interests of the people of the county to install and maintain a tract index. This, in their judg *121 ment, was advisable in order to facilitate the matter of making application for tax deeds, and to eliminate the necessity of employing a licensed abstracter to furnish the necessary information. The record shows that in Toole county, because of activity in the oil industry, the county clerk has found it necessary to give notice to as many as 175 to 200 persons for a single tax deed. From 1929 to 1933, the county made 1,360 applications for tax deeds, covering 97,600 acres of land in the rural sections, and 430 applications for Shelby property, and 474 applications for other town properties. Taxes for 1934 are delinquent on about eight or nine hundred parcels. The cost of supplies and equipment needed for installing the tract index would be approximately $3,000. The cost of maintenance after the installation was estimated at $30 a month. Through the W. P. A., the cost of labor for installing the index was to be paid by the federal government, but the cost of the materials and of maintenance must be borne by the county.

The only question presented is whether the county commissioners have authority to expend public funds for this project.

Some courts have held that the county commissioners may not expend county funds for a tract index. (Smith v. Lamping, 27 Wash. 624, 68 Pac. 195; Dirks v. Collin, 37 Wash. 620, 79 Pac. 1112; Reilly v. Board of County Commrs., 29 Idaho, 212, 158 Pac. 322.) Defendants contend that the right of the county commissioners to install the tract index springs from their implied powers. They contend that, since the county must make application for tax deeds and must serve notice on interested parties, the county commissioners may provide a reasonable means of obtaining the information as to who are interested parties inasmuch as the indexes provided for by section 4799, supra, are not adequate to furnish the information. They rely in the main upon the case of Arnold v. Custer County, 83 Mont. 130, 269 Pac. 396, 402, where this court held that it was competent for the county commissioners to contract with an abstracter to furnish the necessary information. The court in that case said: “When the statutes require an act to *122 be done by a county official or county officials and do not provide a method of doing it, any reasonable and suitable means may be adopted.” Many eases are cited and quoted from in the Arnold Case supporting the court’s conclusion and will not be repeated here. In that case this court referred to the statutes, now sections 2209, 2209.1, and 2212, Revised Codes of 1935, making it the duty of the county clerk to give notice of application for a tax deed to certain parties. It then referred to the statutes conferring powers upon the county commissioners, being now sections 4465 to 4465.29, and concluded that the county commissioners had the implied power to contract with an abstracter to furnish the requisite information to enable the county to give notices to the proper persons on application for tax deeds. This case supports the conclusion contended for by defendants.

If the county commissioners have the right to make a contract to obtain this information, we see no reason why they may not in their discretion, under facts such as those here involved, install a tract index as a convenient, safe, and reliable means of procuring and having available at all times the necessary information in the office of the county clerk to enable him to perform his duties with respect to tax deeds. It is well settled in this state that where the statute confers a power, but the mode of its exercise is not prescribed, any appropriate means of carrying it out may be adopted. (Morse v. Granite County, 44 Mont. 78, 119 Pac. 286; Fisher v. Stillwater County, 81 Mont. 31, 261 Pac. 607; State ex rel. Blair v. Kuhr, 86 Mont. 377, 283 Pac. 758; Simpson v. Silver Bow County, 87 Mont. 83, 285 Pac. 195.) In the Arnold Case, supra, it was said: “ ‘Unless prohibited by law, a county board may adopt such means as in its judgment shall be expedient in assisting county officers properly to discharge the duties of their offices.’ (15 C. J. 459.) ”

The question presented here is analogous to that of employing a tax ferret. The rule is quite general that if the duty to search out omitted property for tax purposes is not *123 imposed upon some official, the county commissioners may, under their general power over county affairs, employ a tax ferret. The cases supporting this conclusion are listed in the note in 11 A. L. R. 916, and this court has upheld the right of county commissioners to do so in Simpson v. Silver Bow County, supra.

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Ransom v. Pingel, 65 P.2d 616, 104 Mont. 119, 1937 Mont. LEXIS 69 (Mo. 1937).

65 P.2d 616 (Ransom v. Pingel) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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