Wessington Springs herald. (Wessington Springs, Aurora County, Dakota [S.D.]) 1883-1891, 1888-04-27
THAT REDEMPTION FUND.

lialns) failing to turn it over to the
person who held the tax certificate.
There is no law that requires or au-
thorizes the county clerk to copy the
redemption certificates, or gives any
information in regard to the fund
whatever: and yet Mr.. Harden states
that the law which he quotes, will
disclose the fact that it the county
clerk does his duty Faithfully as the
statutes provide, that not a dollar OF
money can come into the treasurers
hands without his the clerks( knowl-
edge" | repeat, Mr.. Harden, you are
eithera fool or a knave. l.. n. Looms
in True Republican eff April 18th 1888.
? The following law, from the revised
code has some bearing upon the above.
Section: 1924, On or before the first Monday
in October following the sale of real property.
the treasurer is required 10 file i'll the office OF
the county clerk ofemnty. return OF IBIS sale
of land, (retainingia copy y ms olllcel showing
the sums paid by them, and also q copy of
the notice OF the sale. With certificate OF
the advertisement, verified by an affidavit. and
such certificate shall be eNldehceol the regular
ity OF the proceedings.
Section 1875. The owner or occupants of any
lands sold Tor taxes. or any other person, may
redeem the same at any time within two years
after the day of such sale, or at any time before
by the county treasurer, by raging the county
treasurer for the use of the purchaser, his heirs
or assigns. the sum mentioned i'll the certificate.
and interest thereon at 9he rate o.. OF thirty per
together with all Other taxes subsequent TO
said sale. and interest thereon at the same rate
from the date of sncll payment, ana inc treas
ton i'll the list of sales, and give receipt there
for to the person redeeming the same. and file
duplicate of the same with the county clerk
the order OF the purchaser, his agent or attor-
ney. Provided that infants, idiots and insane
persons may redeem any land belonging to
o ssS dsnbv Na Prov
occupant of any land which has been sold for
taxes. and who desire to redeem the same.
shall not demand a receipt or certificate Of re
dempton from the county treasurer the return
OF the certificate OF purchase for cancellation
shall operate as a release of all the claims to
virtue of the purchase: and the county treas
lrer upon receiving such certificate OF purchase
shall mark on the tax sale record opposite
the description OF the property for which said
certificate of purchase has been issued sale
cancelledbY return of certificate" The fee for
making said entry shall be 10 cents for each
description.
Mr.. L. N. LOOMS in hisreply to Mr..
liarden's article OF April 9th, scknowl-
edges that the law is correctly quoted
and by SO doing admits the whole ar
gument. But, to explain the condition
of our county finances. Justify the coun-
ty clerk and point out the loopholes in
the law through which Mr.. Williams
embeZzled the funds, he has INDUCED
in lengthy article containing some
misleading statements. He says "There
is no law that requires Or authorizes
the county clerk to copy the redemp-
ton certificates, or GIVES ANY INFoR-
NATION IN REGARD TO THE FUND
WHATEVER" Strange! Very strange!
What are these redemption certifi-
cates" Does the efficient" Clerk refer
to the tax certificates issued on the day
Of sale? If so, we see by Sec. 1924
quoted above. that he should have full
knowledge of all money received. Or
does the efficient Clerk refer to the re-
demption tax receipts? Then by ref
erence to Sec 1855 quoted above, it APP
pears that hemust have full knowledge
of all lands redeemed except where the
person redeeming the land has paid the
purchaser and obtained the certificate
which he presents to the treasurer, as
provided in the latter clause of Sec.
1855; in which case there is no money
paid TO the treasurer and Of course the
clerk need know nothing about it.
We understand that regular tax re-
celpt accompanies each tax sale certiti-
cate and that at the time of redemp-
ton the receipt goes TO the owner and
the certificate to the treasurer. AS a
duplicate Of every redemption receipt
is filed with the clerk, the treasurer IN
his settlement with the county board
should have a certificate to correspond
with each receipt Or the money.
II the receipts and vouchers are not
filed with the county clerk as provid-
ed above then 1t becomes the duty of
the county commissioners and clerk to
demand OF the treasurer such vouchers
else how could they settle according to
law? The efficient Clerk says
quite an item of Mr.. Williams short
age is in the redemption fund where
parties whose land was sold for taxes
redeemed it, paying Mr.. Williams
therefor, he (Williamsl failing to turn
it over to the person holding the tax
certilicate.''
Now, it seems to us, that this could
very easily have been detected, for ev-
cry redemption receipt in the clerks
Office should have corresponding tax
certificate in the hands Of the .treasur.
er. Ii not, then the treasurer has not
properly accounted for all funds corr.
ing into his hands. About theonly ca.
ses in which Mr.. Williams could not be
required to account for funds received
seem to be those in which the persons
paying the taxes failed to secure re-
celpts; in such cases there would be nc
record in any Office. Few persons. will
pay taxes at the treasurer's Office with
out receivinga tax receipt. and the per