Montana Attorney General Opinion 15-406

Opinion No. 406 Seed Gmin Loans-Statute of Limita- tions-Taxation. HELD: Seed grain loans are entered as a special tax against the property of persons \lenefited and are a lien un- til paid or until the property is "old for payment. December S, 1933. You have asked my opinion in re- gard to the duration of seed grain liens or, in other words, in what period of ti~e does the statute of limitations run on such liens. Section 4662 H. C. M. 1921 prO\'ides for the filing of contracts for seed liens a nd that the county shall have and acquire a just and \'alid lien upon all the real and personal property owned by the applicant. Section 46G4 (id.) provides that if the amount specified in the contract is not paid by October 20th of the year the crop is harvested from the seed grain sown, it shall be the duty of the county treasurer "to enter the amount of such indebtedness upon the tax rolls of such county for that year as a tax upon all property, real and personal, which is described in said contract as heing subject to the lien thereof, which tax shall be colleClted at the time and in the same manner as other ta.'i:es are collected, and if such tax becomes de- linquent, said property shall be sold for delinquent taxes at the same time and in the same manner that propert)· is sold for delinquent taxes." The amount of the contract therefore becomes a special tax upon the proper- ty of the person who was benefited by such loan. Assuming that the county treasurer has done his duty and has entered the amount of the contract "as a tax" upon the property of the debtor, it is my opinion that the statute of limitations does not apply as the stat- ute of limitations does not run against taxes. "Every tax has the effect of a -judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property of the delinquent. The judgment is not satis- fied nor the lien removed until the taxes are paid or the property sold for the payment' thereof." (Section 2152 R. C. ~f. 1921.) -We do not find anything in the seed loan Act which evinces an intention of the Legislature to permit such loans to become voidable by lapse of time. 1 n view of the constitutional provision (Section 39, Article V) we doubt if the l.egislature has such power. Be that as it may, the Legislature has declared that such loan shall be a tax again"t the property of the person who is bent-~ fited from the loan, and. a s above "ta t- ed, the lien of such tax is not satisfied until paid or until the property has been sold for the payment thereof. Note: See Chapters 2fJ, 113 and 121. La ws of 1935. Opinion No, 407 ,Justices of the Pea,ce--Fines-CI'ime and Climinal PI'oce(lure-Courts, HELD: A Justice of the Peace may not release one who pleads guilty of an offense, for the purpose of raising funds with which to pay the fine. December 1S, 1933. You submit the following matter and request an opinion thereon: "On November 10 a defendant plead guilty to a charge of unlawfully kill- ing deer. The Justice fined· the de- fendant $75.00, entered upon his dock- et that in case the fine was not paid the defendant was to serve one day in the county jail for each $2.00 of the fine and costs. The Justice, how- eyer, took a check from the defendan t elated Noyember 25, and released the defendant ~o that he might get fund;;; to cover the check. This has not been done, and I received a letter from Mr. :Uarlowe, attomey of ~Iissoula, stat- ing that he intended to test the right of the Justice to extend time to a de- fendant in which' to raise money with which to pay his fine. "Can the defendant be arrested again anel confined in jail until the fine is paid or one day served for each $2.00 thereof? "May the judgment be executed?" Section 12326, R€vised Codes 1921, is as follows: "Wben the defendant pleads guilty, or is convicted, either by the court or by a jury, the court must render judgment thereon of fine or impris- onment, or both, as the case may be.