St. Paul daily globe. [volume] (Saint Paul, Minn.) 1884-1896, 1886-05-20
A NOTED TAX TITLE CASE.
Second Hearing of the Chauncy-W ass
Case to Come To-Day.
Litigation That Followed a Forty
Three-Cent TaX--Points.

Case to Come To-Day.
Litigation That Followed Forty
Three-Cent Tax--Points.
A tax of 43 cents, assessed on lot 40, st.
Louis street, Duluth, that was placed On
the delinquent list, was the origin OF the
trouble that has resulted in the celebrated
ChauDcy-Wass tax title case. The second
hearing by the supreme court ON this
case will take place this morn
ing at the capitol. In view
of the recent discussion that has been de-
veloped since the grand jury began inyesti-
eating alleged tax title sharks, especial in
terest Will attach to the hearing to-day.
When the 43 cent tax in Duluth had. ac-
cording to the books of the auditor OF st.
Louis county, become delinquent. though,
as plaintiff claims, by the failure OF that
Official to make record of the fact that the
taxes had been paid, Senator w. w. Bill
son PAID the tax and received a tax title
deed to the property, which had belonged to
Charles Chauncy. Later on Mr.. Billson
quit claimed this property to Cordelia Wass.
The property had been placed on the delin-
quent list, and it naturally went by default
the time for redemption expiring and Mr..
Chauncy not appearing with his tax receipt.
by an error. no entry OF the payment OF the
tax had been made in the auditors office.
when the former owner brought suit to
recover the title, the court held against
him, and it was taken to the supreme court.
Arguments were then heard, and last
November the decision of the court below
was reaffirmed. The question before tAs
supreme court was, whether the tax having
been paid, although the books of the
auditor failed to show it, the court properly
had Jurisdiction over the case. That is, if
property under such condition could legally
be placed on the delinquent list. The
syllabus OF the supreme court, that caused
such sensation among property holders,
was brief. 1t read as follows:
THE COURTS DICTUM.
In proceedings to enforce payment of taxes
against real estate, the jurisdiction of the
court as to particular tract is not affected
by the fact that the taxes have been pre-
v1ously paid: following County of Chisago VS..
st. Paul Duluth Railroad company, 81 Min
nesota, 100; sec. 6, Northwestern Reporter,
454. The rule is not changed by sections IA
and 16. Laws of 1881.
was involved in this point, an official said
yesterday:
The court held that, when once the prop
erty had been placed with the court as delin-
quent then it was precisely like any other
court case. Whether or not the case prop
erly belonged in the court, the supreme court
does not ask. 1t was not part of its
business. 1t was not there; no proof
that taxes had been paid was sub
mitted before Judgment was entered, and
the court found in accordance with
the law in such circumstances.
Those who expressed the opinion that the
law should have the Interpretation given it by
Judge Berry in his dissenting opinion looked
at the case like this: Here are certain lands
sold under the delinquent tax law, there
evidence that they did not properly belong on
the delinquent list Should the law applying
to delinquent tax lands govern this case.
In his dissenting opinion Judge Berry
said he thought the court was not required
to hold that the district court is invested
with Jurisdiction to enforce tax which,
having been paid. not delinquent. He ex-
pressed the opinion that under the decision
of his brothers on the bench the effect
would be bad. In giving this decision,
however. he said he must recant from
position taken inthe case of Chisago County
VS.. The st. Paul & Duluth road.
AN INTERESTING POINT.
Some time after the decision the supreme
court granted a reopening of the case, and
gave an order for hearing at the present
term of court. The case is set for to-day.
Among the points that will be brought out
to-day, beyond those at the first hearing in
the supreme court, is one touching the re-
quirement that notice shall be given when
time for redemption shall expire.
Section 121 of the General Statutes pro-
vides that every person holding tax GER
tificate SHALL at least ninety days before the
expiration of the time for redemption of the
lands therein described, present such certifi-
cate to the county auditor, and thereupon the
auditor shall prepare, under his hand and
official seal, notice to the person in
whose name such lands are assessed.
specifying the description of such lands, the
amount for which the same were sold, the
amount required to redeem such lands from
such sale, exclusive of the costs to accrue
upon such notice, and the time when the re-
demption period will expire, which motto ethe
auditor shall deliver to the sheriff of the
proper county for service and return.
1t will be claimed to-day that this law is
still in effect and that an attempt to repeal
it from the form in which it passed
is unconstitutional. This is in section 10 of
the general laws of 1881, the last section of
which says that that act shall repeal the
section above given. In the title of this
act no mention is made Of the intent to re-
peal this section and, under the law that
the object of the act shall appear in its title,
this is claimed by some attorneys to be I'M
constitutional.
Other interesting points will be brought
out to-day on the tax laws in general. and
the second decision Of thess judges will be
awaited with interest. :.
GRAND JURY INVESTIGA TION.
The grand jury continued pounding away
at the tax title cases yesterday. Ameng
those appearing before them were j. F.
Carrere, Bishop Ireland's agent, w. G. VIII
son. Gen. j. B. .Sanborn,, County Treasurer
Burton. Walter ingalls, and Mr. Mcclure.
1t is said that the jury has developed con-
elusive proof that Auditor O'Brien's clerks
have been dealing in tax titles, which is
contrary to law. The jury made report to
Judge Simons late in the afternoon, but it
was not made public. No indictments in
the tax title cases were found. however.
Gen. Sanborn was before the grand jury
principally to explain what he knew of
Long, who has not yet turned up, although
he telegraphed that he would be here on
the first train. The train was probably de-
layed.
TRANSPORTATION TOPICS.