The pioneer express. [volume] (Pembina, Dakota [N.D.]) 1883-1928, 1888-08-31

The following letter from Attorney
General Templeton to Public Examiner
Tyler will be read with interest by the
treasurers and other county officials o.
the territory:
Hon. L. S. Tyler, Public Examiner, Sec
ond District.
SIR,-You submit to me five question,
involving the proper construction Of
chapter 13l, laws Of 1885, regarding pur,
chase of lands Mt tax s.lc by county
treasurers in the name of their respec
tive counties.
Fist-Can the treasurer require the
county to pay his commission for the
sale, and fee for the certificate at the ex.
piration Of the time for redemption, 10.
wit: two years from the date of sale?
Seconds the county entitled to a
deed of the property until it has paid
the territorial tax, and the amounts due
other funds for which the sale was
made?
Third-Should the county he required
to pay the subsequent taxes on sucl,
land. the same as is required by the as.
signor of the certificate in section 5 Of
said chapter?
Fourth-IIas the treasurer the right to
sell the property for the following or
subsequent years. taxes without includ-
ing the prior tax for which it was bid in
for the county, and when the certificate
has not been assigned?
Fiftli-Cnder this law has the treas.
urer II right to advertise and sell land for
any subsequent taxes where the county
holds tho certificate, until the certificate
is assigned or redeemed?
Answering the foregoing questions in
the order presented, will say:
First-The treasurer making tho sale
is entitled to his fees for advertising and
selling the lands and for the certificate
when the period Of redemption expires,
but is entitled to no fees for collecting.
Second-At the expiration of the
period for redemption the county is en-.
titled to deed and is responsible for
and should. pay the territorial tax, the
school tax and other taxes legally asses.
sed against the land.
Third-The county, like an individual
purchaser, may or may not pay subsc-
quent taxes.
Fourtll-The treasurer may sell the
land for subsequent taxes as though pur-
chased by M individual without includ-
ing amount of prior sale.
Fitth-The treasurer may sell where
the county still holds the certificate.
l will say further that after a careful
consideration of this statute have come
to the conclusion that it places the coun-
ties in the same position as individuals
except when there are other bidders and
that the tax due other funds need not be
paid until certain contingencies happen.
Respectfully submitted,
CHARLES +. TEMrLE1oN.
In this county Pembina, Neche, Bath
gate, Hamilton and st. Thomas town.
ships are particularly interested in the
answer to the second question-tlough
Pcmbina township and District No. l
have as great an interest as all the rest
together. Two years ago last fall all town
lots not bid for by other parties were bid
i'll TO the county and deeds were due
last fall. In the last clause MIR. Temple
ton makes the payment of the tax due
other funds dependent OIL contingent.
cies." Most of these lots which now be-
come the property Of Che county and are
thus removed from tile tax lists. are
"boom additions" and are of little value
in themselves, and the delinquent tax
due other funds is but nominal in each.
There were about $500 such lots bid to
the county, but many have been redeem-
cd or assigned to other parties, and
there are only about 1900 left.
Roonh1{oo,, ro,,,o<,, Ca~.,~-k;>.