Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1881-08-07
THE CUT THROAT Law.
Legal Information as to Its Workings
How Titles Can be Secured.


Your committee to whom was referred
the tax law of 1881, with Instructions to
report upon the same as to it's interpre-
tation and effect, beg leave to say that
they have carefully considered said law
and have arrived at the following conclu-
sions concerning the same:
First-We see nothing in the law, or
any of it's provisions, that is in conflict
with the constitution of the State.
Second-The law was evidently passed
for the purpose of cleaning up all delin-
quent taxes embracing the year 1879 and
all prior years 1t proceeds upon the
theory that lands which are subject to
such taxes have been forfeited by the
| State, and either are now, or will be be-
fore the sale provided for takes place, the
property of the State, and as the owners
of such lands have once had an opportu-
nifty 20 redeem them from sale for per.
| iod of two years, and have not done SO,
they should be sold absolutely for these
back taxes. With the policy of such leg
islation we do not propose to interfere.
! Third-It is our opinion that the law
requires two distinct delinquent lists to
| be made out, one embracing the taxes of
| 1880, and the other the taxes of 1879, and
all prior years, the latter to be appended
to the former.
| Fourth-That there should be distinct
and separate applications for judgment
upon each of these lists.
Fifth-That there should be separate
and distinct judgments entered against
the lands, on each of these lists, one judg-
ment to embrace the taxes of 1879 and
prior years, and one the taxes of 1880.
Sixth-That there should be two sepa-
rate and distinct sales of the lands under
these judgments; first under the judg-
ment for the taxes of the year 1880, and
second under the judgment for the taxes
of 1879 and prior years.
Seventh-As many perplexing ques
tons may, and will arise under these
sales, we deem it within our province to
point out the relations of purchasers at
these sales to each other and to the State.
If tract of land is subject to sale I'M
der both judgments, and is sold first for
the taxes of 1880, the purchaser at such
sale takes the same subject to redemp-
ton blythe owner within two years. If
the same tract is again sold under the
! Judgment fer the taxes of 1879 and prior
years, and is bought by the same person
who purchased it for the tax of 1880, his
| title is absolute.
| If, however, the tract is sold for the
taxes of 1880 to one person, and then for
the taxes of 1879 and prior years to
another, the second purchaser,
although his title is absolute
as against the owner, it is
subordinate to that of the first purchaser,
because the first purchaser holds by vir-
tue of the later tax, and the second pur-
| chaser to perfect his title must redeem
from the sale for the taxes of 1880.
| Eighth---If tract of land is sold under
the Judgment for the taxes of 1880, and
there is no judgment against it for the
| taxes of 1879 and prior years, the pur-
| chaser will take the ordinary title defeasi-
| BILE by redemption in two years.
Ninth---If the land is sold under the
| Judgment for taxes of 1879 and prior
years, and there are no taxes against it for
the year 1880, the purchaser takes an abso-
lutte and indefeasible title.
Tenth-If land is offered for sale for
the taxes of 1880, and is not sold, and is
| then offered and sold for the taxes of 1879
and prior years, the purchaser to get a
perfect title, will have to pay the tax of
1880.
Eleventh-If land is offered for sale
under either, or both of the tax judg-
ments, and is not sold at all, it will be-
come subject to the provision of section
101 of the general tax law, and may be
disposed of by the county auditor, under
the directions of the State auditor as pro-
vided in that section.
Although other questions will prob
ably arise under this law, they do not
occur to us at present; and believing we
have touched upon such as will be of the
most Importance practically to land own
ers and others interested, we respectfully
submit our report.
JAMES SMITH, JR.,
VIM. P. MURRAY, Chairman.
CHAs. E. FLANDRAU,
Committee.