Council Bluffs bugle. [volume] (Council Bluffs, Iowa) 1860-1868, 1868-12-31
Eo1e Dp4nIOn of the Attorney
General

En1e Op1nIOn o. the Aef0rney
senseraas
0xElfE oF AIRY GENERAL,
DIS MoENEs, Lac, Ill, 1868.
Hon. .koha II. EzlsoA, .Asssiisor o.
Make:
H4Rs--In reply to your communi~
IcntiOn of the 6tn inst, Submitting
~ the opinion az the Attorney Gen.
eTAky certain questions, q copy OF
which IL appended hareto, I nave
the h0nor 70 submit, that Ia my
opinion tbs fifteen cents paid 10 the
clerk and thirty-iiye cesfs paid 20
the treasurer, b. the purchaser at d
tax sale, f8x every certificates OF pur-
cfaase be receives, do not form part
OF the eaSis wkiGh ara to BE- charged
totfe delinquent. aud should not be
included I'm the amount OF taxes,
costs and charges which are 70 be
placed against tina delinquent prop
erty, and upon which the party re-
deeming III Obliged to pay thirty per
cent. penalty, aud ten per cent inter
est. 1 think y fair reading Of secs.
TIL and 7T9, clearly supports this
view. The Iatter clause OF Zee. TIT
reads thns:
ssls any person shall become the
purchaser OF more than osle parcsi
Of property, he may have the whole
included I'm 6ale certificate. Fer
each certificate % delivered, tbs
purchaser shall pay q aoe OF fifteen
cents 70 the Clerk OF the Board of
Supervisors, and thirty-five cents to
County Treasurer
Ii the laaif-dulsar above specified
would be increased la q year by tair-
~ cents penalty, and ten cents In
lercsss 90 ninety cspts, it IL no vio-
Ienee 10 presume that the number OF
certificates would be equal 10 the
number of porcels of property. If
the Legislature intended this sum 10
be charged in the delinquent tax,
they w0ild not have said 30 expiicr
lily the purchaser shall pay. But
the reading Of Sec. 779, in my iudg.
ment puts the question beyond doubt.
Real property sold under the pso-
visions OF this Act may be redeemed
at any time before the expiration OF
three years from the date OF sale, by
the payment In specie, to the Clerk
OF the Board of Supervisors Of the
proper county, 10 be held by him
subject 10 the order OF the purchaser
Of the amount for which the same
was sold and thirty per cent. on the
same, with ten per cent. Interest per
annum on the whole amount from
the day OF sale, and the amount OF
all taxes aecruing after such sale
with ten per cent interest per an
mum on such subsequent taxes, un-
less such subsequent taxes shall have
been paid by tie person for whose
benefit Lse redeani ton Is Enade.o
This 10 my mind limits and Axes
what the party Fedeeming II required
TO pay, and upon what amount the
penalty and interest attaches. Pre-
gImptions OF law do not run In favor
of the extension OF penalties, and
God knows, If purchaser at tax
sale does not, that the advantages
now are sufficiently in favor Of the
tax title boLfe.' without extending
them by construction.
My attention Is called by your
communication, to Sec. Is, Chapter
ira of the Acts of 1852. don't think
this section in any manner effects
the question you submit. 1t repeats
Sec. 779 OF the Revision, and the
only changes made by this section
Tia, Acts of 1867, Is to attach the
thirty per cent. penalty 10 the sub
sequent taxes paid by the holder OF
the tax title. which does not strike
me as very strong argument for
increasing bis per eentage by lib
Graf or ff1Txsnea =xyg kfx@
provisions of Sec. TT OF the Revis-
len.
Very Respectfully &c,
HENRY OfO0E NOR,
Atty Genera.