Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1881-09-18
FORFEITED TAX SALE.
State Auditor Whitcomb's Circular Letter
to County Auditors.

to County Auditors.
STATE OF MINNESOTA, }
AUDITORS OFFICE,
ST. PAUL, Sept. II, 1881.
To County Auditors:
You will be governed by the following sug-
gestions in conducting the forfeited tax sale
provided for by chapter 1875, of the general
laws of 1881.
The law directs, that this sale be held after
the regular delinquent sale, which commences
on the third Monday of September and contin-
ues six consecutive days, or longer if necessary
to close out the list of delinquent lands, con-
seuuently the forfeited sale cannot commence
before the Goth inst, or even later, if the de
linquent sale should be continued longer than
six days. l am informed that in some coun-
ties the forfeited sale has been noticed for an
earlier date than the Goth; where this has been
done, would suggest that it be adjourned
until then.
All property which became delinquent in
1879, or prior years, is included in this sale,
and it must be sold for the amount of all taxes
standing against it, including the accrued
taxes of 1879 and 1850, with 10 per cent. in
terest per annum on the original tax from
date of delinquency, excluding all other
interest, penalties and costs, except the costs
of this sale.
No property fairly assessed and tax
ed, that is worth more than the
amount thus charged against it, must be
sold for a less sum. In order to secure
this you will continue the sale from day to
day, and even week to week, if necessary, until
you become satisfied that you have disposed
of all tracts or lots worth more than the taxes,
interests and costs. After selling all property
having fixed value you may proceed to sell
that having nominal value, or upon which
he taxes, interest and costs, equal or exceed
is actual value, and this class of prop
erty you may sell for as low a
price as the amount of State tax
due thereon, if no higher bid can be obtained.
1t may be well to approach this price gradu-
ally, by selling one day for the taxes less in
telest and costs, one day for the taxes less 10
per cent, and so on, until the bare amount OF
the State tax is finally reached, remembering
that this priceis only to be accepted in closing
out the comparatively worthless property on
your list.
You will not include in this sale any school,
university, agricultural college or internal
improvement lands, upon whice there is any
purchase money due the State. Purchasers of
these lands will be required to pay their taxes,
prior TO the next regular sale of State lands in
their county; failing to do this, their land will
become forfeited and will be re- Offered for sale,
and on being sold to another purchaser, the
taxes will be cancelled.
If any property brings more at this sale
than the amount OF taxes, interest and costs
due thereon, the surplus will remain in the
county treasury subject to the order of owner of
the property, a, the date of its forfeiture. Such
owners will forfeit all right to redeem their
property on the Goth inst, still I would advise
allowing them to redeem at any time during
the sale, and before the property may be sold.
After sale and payment by the purchaser,
you will make the proper transfer of the prop
erty on your tax lists for the current year,
and all valua BILE property remaining unsold
you will continue on the tax list as before, but
all property having merely nominal value
you will strike from the tax lists and send a
descriptive list of the same to this office. Re-
spectfully, o. P. WHITooMB,
Auditor of State.