New Ulm weekly review. [volume] (New Ulm, Minn.) 1878-1892, 1881-08-17
The Delinquent Tax Law.

At recent meeting of the St. Paul
Chamber Of Commerce committee,
composed of Mr.. James Smith, Jr.
and Attorneys VIM. P. Murray and
Chas. e. Flandrau, was appointed to
consider the constitutionality Of the
delinquent tax law. These gentlemen
hold that the law is constitutional,
and they state their reasons for SO
believing in the following very clear
report, which no doubt will interest
many of our readers:
To the Chamber Of Commerce Of st. Paul
Your committee to whom was referred the tax
law Of 1881, with instructions to report upon the
same as its Interpretation and effect beg leave to
say that they have carefully considered said law
and have arrived at the following conclusions con-
corning the same
First-We see nothing in the law, or any of its
provisions, that is in conflict with the constitution
Of the State.
Sccond-The law was evidently passed for the
purpose Of clearing up all delinquent taxes en-
bracing the year 1879 and all prior years It pro-
to such taxes have been forfeited to the State, and
either are now. will be before the sale provided
for takes place, the property OF the State and as
the owners of such lands have once had an oppor-
tunity to redeem them from sale for period Of two
years, and have hot done so, they should be sold
absolutely for these back taxes. With the policy of
such Legislation we do not propose to interfere.
Third--Itis our opinion that the law,requires two
distinct delinquent lists to be made out, one en-,
bracng the taxes Of 1880, and the other the taxes of
1879, and all prior years, the latter to be appended
to the former.
Fouvth-That there should he distinct and sepa.
rate applications Tor Judgment upon each Of these
lists.
Fifth-That there should be separate and dis
tinct judgments entered against the lands, on each
Of these lists one Judgment to embrace the taxes
of 1879 and prior years, and one the taxes of $780,
Sixth-That there should be two separate and
distinct sales of the lands under these judgments
first under the Judgment for the taxes Of the yea,
$780, and second under the judgment for the take;
of 1870 and prior years
seventh-As many perpexing questions may
and will arise under these sales, deem it within
our province to point out the relations of purchas
ers at these sales to each other and to the State.
II tract OF land is subject to sale under both
judgments, and is sold first for the taxes of 1880
the purchaser at such sale takes the same subject tc
redemption by the owner within two years. If the
same tract is again sold under Judgment for the
same person who purchased it for the tax OF 1850
his title is absolute.
IT, however the tract is sold for the taxes Of 1881
to one person. and then for the taxes of 1870, and
prior years to another, the second purchaser, al
though his title is absolute as against the owner il
is subordinate to that Of the first purchaser, be-
cause the hrSt purchaser nOluS, by virtue OF the
latter tax, and the second purchaser to perfect his
title must redeem from the sale for the taxes OF
$780,
Eighth-If tract Of land is sold under the judg
ment for the taken Of 1880, and there is no judg
ment against it for 1879 and prior years, the pur
chaser will take the ordinary title dcfeasible by
demption in two years.
Ninth-If land is sold under Judgment for taxes
of 1879 and prior years, and there are no taxes
against it for the year 1880, the purchaser takes an
absolute and indcfeasible title
TcnthIf land is offered for sale for $780, and is
not sold, and is then offered and sold for the taxes
Of 1879 and prior years, the purchaser to get per
feet title, will have to pay the tax Of $780,
Elevcnth-If land is offered for sale under either
both Of the tax judgments and is not sold at all
it will become subject to the provision of section
101 Of the general tax law: and may be disposed Of
by the county auditor, under the direction of tho
State auditor, as provided in that section.
Although other questions will probably arise un
der this law, they do not occur to at present
| and believing we have touched OH such as will bt
of the most importance practically to land owner;
! ond others interested we respectfully submit ou
report.
JAMES SMITH, Jr..
Chairman.
WIN. ?. MURRAY,
ChaS. E. EI.ANDRAC,
Committee.