St. Paul daily globe. [volume] (Saint Paul, Minn.) 1884-1896, 1885-11-29
THE TAX DEClSlON.

10 the Editor of the GLOBE:
The late ruling of our supreme court,
majority of the justices concurring, affirming
tax-title claim, may well provoke discussion,
and also dissent and criticism. 1t certainly
involves singular departure from the set-
tied policy Of adjudication in the construction
and application of statutes providing Ior
special proceedings, the operation OF wnlcn
may lead to the divestiture OF property r1ghts
without notice to owners, and without any
fault or delinquency whatever on their part.
1t is a well-settled rule that statutes in dero-
cation of common rights must be strictly con-
strued, and cannot be extended by 1mpl1ca-
ton to cases not within their speclhcaton.
All statutes providing for special proceed
ings must also be strictly pursued. and the
proceedings cannot be applied to cases not
within their specifications. These rules are
plain, and can scarcely fail in any case to
serve as sure guide.
The general tax law of this state specifies
distinctly, and most distinctively, what real
property may be returned as delinquent,
only ''each tract or lot against which the
taxes remain unpaid" I have failed to find
any qualification of this clear, plain designa-
ton of the only real property which "shall
be deemed delinquent" See section 69. gen.
eral tax law. When the taxes are paid the
lands are not by the terms of this statute de-
linquent, and cannot be subjected to proceed
ings to enforce collection of taxes which
have been eXtinguished by regular payment,
merely through the fault of a delinquent
officer for which the owner is not in any wise
responsible, and of which he has no notice
whatever. / am not familiar with any rule
of construction which will authorize the
court, by any sense Of idle or irrelevant re-
strictive provisions, to extend the operation
Of statute to cases clearly beyond the
terms Of it's specification of such cases in
respect to which alone it authorizes the pro-
ceedings provided for to be instituted.
Neither do admit that the legislature is
empowered to preclude the owner from as
sorting his right of property against claim
which has no basis on his consent or delin-
quency in any manner, acquired through
void proceeding, although the proceeding may
appear to have been regular in form. The
purchaser of land at void tax sale is not
without remedy, because he can always OBJ
tain return of his money, while the owner
would be without adequate remedy in any
case, and on the lapse of brief term of time,
without any whatever. Justice BERRY's
view of the law, as far as expressed in his
dissenting opinion, is sound and is consistent
with the only safe rule, which should be held
absolute and invariably adhered to.
N. r. HAUsER.
1t is because the GLOBE is the peoples
paper that the people feel free to discuss pub
lie matters through its columns. Believing in
the old maxim, ''Vox Populi. Vox Del" we
are always gratfed to admit to our columns
an intelligent discussion of any subject
which is of special interest to the public.
The recent tax-title decision has excited more
general interest and comment among the
people of Minnesota than perhaps any ques-
ton ever determined by our state courts.
Whenthe legislature convenes again,
whether in extra session or at the
next regular session, about the first
proposition to be submitted to it
will be an amendment to the tax law,
so as to free it from the harsh features
which the Interpretation of the supreme
court has given to the present law. 1t is
important that the members of the legisla-
ture should know the feeling of the body of
the people in respect to this matter. There
fore the GLOBE conceives that it is doing
public service and is fulfilling its mission as
guardian of the public interests in making
itself the medium for giving expression to
public sentiment.