Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1881-09-06
THE CONTESTED TAXCASES.
McCardy's Publication Of the Delinquent
List of 1879 and Prior Years Pronounc-


McCardy's Publication Of the Delinquent
List of 1879 and Prior Years Pronounce
ed Invalid.
In the district court yesterday Judge Wilkin
delivered the decision OF the three judges on
the motion TO dismiss the proceedings to en-
force collection of delinquent taxes OF 1879
and prior years, under the publication recent
" made by County Auditor McCardy.
The court first passed upon the objections
to jurisdictions, as to the subject matter. Il
was the object of the law of 1881. the judge
said, to enforce the collection of delinquent
taxes and 1t was its theory that the lands had
been forfeited. But the court did not think
it necessary that the list prepared unde'
the law should specify that the lands
we're forfeited to the State
This list Was to be filed at the time of filing
the annual list, the heading of which was sub
stantially as required in the statute and was
sufficient. While the court does not think il
was the intention of the act of 1854 that the
taxes of 1880 should be collected with these
| taxes of 1879 and prior years, it does not think
| their addition vitIates the proceeding. 1t doe-
not think it necessary to specify the taxes ot
each year and the interest thereon. Upon tn.
whole 1t Is held there Is enough in the list
to give the court jurisdiction as TO the subject
mater.
As to whether the list gives the court juris
fiction over the persons, it is claimed there il
not copy of the list filed, such as the act re.
quires. The act declares the list shall be In
| the form and nature of complaint. We
Ghink the heading necessary part of the com
plant in this proceeding, hecause it IA nrces
| gary TO show it is under the act of 1851 ano
for the taxes of 1879 and prior years.
1t should appear in the publication aud HI
pointed out that II is under The act Of 1881
| does not appear or give notice that it is
pended to the annual list and that it Is under
the act # 'Sl. II no more shows that it lie al
appended list than does one advertisement IL
a paper that 1t is appended to the one it fol-
lows. There is distinct notice, making it a
separate proceeding, whereas the statute maker
it connected with and appended to the annual
list While it may be said that one examining
the list would find there the taxes of 1879 AND
prior years, he would also find those of 1886
which are not contained in the act of 1881.
his is a proceeding wherein, under short no.
tice, there is no right of redemption. The &C,
should be strictly followed in all that is essen
tial to the rights of the parties. 1t should be
apparent on the face of the pro
lceeding that it is under the act of 1881, by
which the lands would be forfeited
The first item here describes valuable Third
street property, delinquent only for the taxes
OF 1919, ana Inc second description Is delln-
quent only for the taxes of 1878. The taxes
had been paid before and after these years, and
the delinquency was probably an oversight.
These show the necessity of care in the pro
cedure. We think. therefore, that, as the
list does not fulfill the requirement of the act
as o complaint, the court has not acquired
Jurisdiction over the persons, except where
: the parties have voluntarily come in and by
their general answers are to be regarded al
waving objections to jurisdiction. The or
der of dismissal will apply to the cases repre-
scented by Mr.. Capebart and Mr.. CASTOR. II
the other cases represented here we understand
the objections are to be considered as waived
EFFECT OF THE DECISION.
While there is some doubt as to the result il
cases wherin general answers have been filed
i. the general opinion of the bar appears to b.
that the whole publication under the act o
| 1881 is declared void, and that further pro
, ceedings for collection in this county of III
delinquent taxes of 1879 and prior years mus
await curative act of the legislature t,
authorize another beginning of proceedings
As to the parties who are held to have waived
: objection they may possibly obtain delay b,
appeals. The clients of Capehart and Castor
have their attorneys bills to pay. The mos
fortunate are the many who made no appear
ance in court. They have only 10 thanl
County Auditor McCardy for the tive years
grace thew have gained nv his hlundera