The Andrew County Republican. [volume] (Savannah, Mo.) 1871-1876, 1874-06-05
Decision Of the State Auditor on
the Recent Act Of the Legisla-
ture in Reference to the Redemp-
ton of Lands.

x1OA VI A0Aoos
STATE OF Missouri, AUDTToR's OFFICE
CITY OF JEFFERSON, May IL, lsi&.
Inasmuch as question exists in sever
al counties of the State as to the effect
Of an ret of the General Assembly en-
titled: "An act to provide for the re-
-demptiOn of lands heretofore forfeited
to the State for non-payment OF taxes"
approved March 81, 1874, (session acts
E674, page 1907 and whether the oper-
alton of this act until the first day Of
January, 1875, works a suspension dur
ing the period intervening of the privi-
lege of purchase by disinterested par
ties, lunder the provisions of section
223 and 1913 of the general revenu law
Of 1922 / deem it proper to give the
official contraction of this department
concerning it, as the uniform rule to be
observed by all officers charged with
the execution of these acts.
The immediate object contemplated
by an enactment OF the act above al
luded to, is the release of its lien upon
the large quantity OF land heretofore
forfeited to the State for non-payment
of taxes due thereon, and the imme-
diate realization into the public treasury
of the very considerable sums of reve-
nue. due upon them.
1t is entirely clear that the benefits Of
the act are conferred alone upon the
owners OF other persons interested in
such lands, Gas, for example, those in
interest by virtue of mortgages or deeds
of trust) ; its provisions, however, con-
ferring upon such interested party re-
dceming them, no title whatever, but
simply releasing to them whatever lien
thereon may have heretofore accrued to
the State by reason Of the delinquency.
The conditions precedent to the ac-
guirement Of these benefits, are that
such owner or other person interested
shall pay to the Collector OF his county
the full amount of such taxes and all
costs, without accrued interest or pen
atty" etc.
The privileges conferred are not guar
anieed to the owners of all lands for
feited to the State, and remaining I'M
redeemed or unsold ut the date of the
approval Of the act, to the extent of an
exemption from sale, (under the pro-
. visions OF either section 223 Or 1913 of
the general revenue law of March 80,
1929 during the entire time for which
said redemption act shall remain in
force.
Otherwise the operation of said re-
demption act of 1874 would work a
serious injury, rather than a benefit, to
the State, inasmuch as the owners of
forfeited lands might, with impunity,
neglect the payment Of revenue due
upon their property. until the last day
of the present year-an immunity not
contemplated either by the Trainer OF
the act or the General Assembly which
enacted it.
The act in question simply c%onfers a
privilege which may be extended to the
3lst day of December, 1874, in case the
land should not be sold prior to that
time, under the provisions of either sec
ton 1913 or 223 of the general revenue
law.
Should the owner Of . tract of for.
feited land, by neglect. permit another
to be become the purchaser under au-
tiloritv of either of the above sections
last above cited, he can only be cOnsid-
cred as having thereby voluntarily for.
feited the conditional privilege of re.
demption extended to him in the terms
of the limited act of March 81, 1874
Whatever disadvantage or loss he may
incur by such neglect, is a result from
which the law does not undertake tC
shield him.
The acts cited are not, in my opin'
ion, in conflict, and | therefore hold the
provisions of each to be in full force.
GEO. b. CLARK, State Auditor.