The Northern Pacific farmer. [volume] (Wadena, Minn.) 1878-1885, 1881-05-19
TWO IMPORTANT OPINIONS.
The Construction and Constitutionality of the
Act to Enforce Payment of Taxes Delin-
quent in and Prior to 1879.
The Opinion Of Attorney General Hahn There
upon-The Taxable Liability Of Building
Associations Also Clearly Defined.

Following is the text Of an opinion recently
rendered by Attorney General Hahn relative
to the construction and constitutionality of an
delinquent in and prior to 1879. The opinion
is in response to resolution passed by the
board of commissioners Of Washington coun-
ty asking therefor, and is dated May 10:
OPINION ON TAXES.
J. g. Foley. Esq.,. County Auditor Washington
Dear Sir: Your favor, enclosing copy of reso-
luton passed by the board of commissioners of
your county. received I deem it best to say, in
passing that the duty Of this Office is to advise the
ee t put no m to
ton. The first question propounded is the follow
ing: ITO what year do the following words refer:
the present year. Do the words for the presentyea
modify the word taxes, and refer to the taxes of
the present year. which will become delinquent in
any construction be made to apply to the taxes Of
1880, which will soon he delinquent"
The question is serious one and is left some
ture reflection, have no doubt but that it refers
to the taxes Of 1880. which become delinquent the
present year: The reading. think, is the same as
time Of making the list for the present year of de-
linquent taxes" etc. The only delinquent taxes for
the present year are the taxes of 1880. It is not
the taxes for the present year, but the ''den
quent taxes" There are, so to speak, two kinds or
classes of taxes, viz: current and delinquent. The
current taxes OF 1880 are the delinquent taxes OF
Second-As understand the State auditors in
structons with reference to the tax of 1879 it does
1879: but that. where piece Of land had been, in
1879, or any prior year, bid in by or forfeited to
the State, and such piece properly included in the
list ndeF ten sue such piece
5 the eVaens 1' OBJECT 5s being to ana give
VIII be REQUIRED 10 reduem The county auor
first makes the list of land covered by the act: then
each piece is to be charged with all taxes appearing
is bid in by the State, for any one year, and the
right of the State has not been assigned. that no
other or further Judgment or sale Of such piece
in 1874, and which has not been assigned, has not
properly or legally any other Judgment OF sale
gan s5d Vows h: e the sd
sold for the taxes Of $40 be included?' negative
answer must be given.
The proceeding is to enforce the payment of taxes
which became delinquent in, and prior to, the year
1879. The tax Of 1878 became delinquent in
1879. The tax of 1879 did not become delinquent
Third-I beg leave to differ with your able county
attorney, for whose judgment have the highest
respect on the point that the time Of redemption.
cannot be ;nterfered with by the Legislature. Per-
mission to redeem, so far as the taxpayer is con-
cerned, is the grant Of privilege. burroughs on
act Of 1881 does not deprive the ownor
9f his RIGHT TO- to redeem lee, from , the sale Of
conditions upon such right but, Oh the contra
~. it says to each owner: You may not only re-
s
entered against the same, and will permit you to
come in and make any defense you might have
Farther than this: you were liable under the law,
to pay 10 per cent penalty and 1S per cent. per
annum interest on the amount for which your land
was sold but the State will remit this penalty and
Can the owner complain Of this? Again. this act
does not cut off his right to redeem, shorten the
the third Monday of September, being September
Is. The time for redemption under this sale EXPIRES
September Is, 1881: The sale. under the law of
1851, is to be made Immediately following the de-
Gnauent sale in September" which last named sale
is to commence September -, 1881. This act,
therefore, gives him four days. at least, additional
time.
Fou,th-To the point made, that the taxes of
1875 and prior years. are merged in the Judgment
and the Judgment satisfied by sale, have to say.
Of thing of lesser importance by greater,
h9 not e
1852 Sections lO2, 1903, 1O4, los, and other Sec
lions of the general tax law Of 1878. all show that
he legislature never designed that the so-called
lesser-the tax-should cease to exist A tax is not
debt, nor is the assessment and levy the evidence
| of any debt Under our laws there is no personal
claim for real estate taxes against the individual
Section los, page q! general statutes 1873, pro-
vi0es that 1.-THE taxes assessed upon real property
shall be lien thereon, from and including the LIST
| day of May in the year in which they are levied
| until the same paid" The statute creates the
liethe assessment and levy fixes the sum total of
! such lien. The judgment is simply confirmation
Of the validity and amount Of the lien, and is pro-
coed ng, in rem, against the property. The judg-
ment is but the adjudication of the fact of the lien
| and does not create the same. It is simply pro-
! ceeding to enforce specific lien on particular
piece of real estate. The entire act of 1878 is to
be read together There is nothing in it to modify,
in any way, the express provision of section los,
that this lien Of the State should continue until the
page 239, it is expressly provided that when any
not, until the right of the State be assigned +
| or the piece or parcel be redeemed. operate as
payment of the amount for which the same IS sold
| The judgment DEGREES that each piece Of land
| is liable for taxes. ETC., to the amount set
| opposite the same. etc, and each amount is de-
cared lien upon the same The proceeding. like
proceedings in rem. is "to determine the state or
condition Of the thing itself, and the Judgment is
solemn declaration of the status of the thing and
it. pse facto, renders it what it declares it to BE-
Cases, $3.50. What does it declare it to be?
Liable to lien for taxes to the amount adjudged.
If sale thereof to the State does not operate
payment of such lien, then such lien still exists,
aud the present proceeding is but a remedy pro-
vded by the legislature for the foreclosure Of such
prior adiudicated lien. II may not be wise one