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


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 if the county
clerk does his duty Faithfully as the
statutes provide, that not dollar OF
money can come into the treasurer's
hands without his (the clerks) knowl-
edge" repeat,NTr. Harden, you are
either fool or a knave. l.. N. Looms
in True Republican eff April 18th 1888.
I The following law, from the revised
|]code has some bearing upon the above.
Section: 1924, Nn,or before the first Monday
in October following the of real property,
the treasurer is required 10 file in the Office Of
the county clerk ofeaanty. aEetlTnsof his sale
Of land retain Il, copy Y his Office showing
the sums paid by them. and also Il copy of
the notice. of the sale. with a certificate of
the adveltisement., verified by an affidavit. and
such certificate shall be evidenceof the regular
ity OF the proceedings.
Section 1875. The owner or occupants of any
lands sold for taxes or any other person. may
redeem the same at any time within two years
the execution of a deed Of conveyance therefor
by the county treasurer. by raging the county
treasurer for the use of the purchaser, his heirs
orassigns, the sum mentioned in the certificate,
and interest thereon at the rate of thirty per
cent per amum from date of the purchase
together with all other taxes subsequent to
from the date of slch payment. and the treas
urer shall enter 4 memoranda of the redemp-
ton in the list of sales, and give receipt there
for to the person redeeming the same and file
a duplicate OF the same with the county clerk
as in other cases and hold the money paid to
the order OF the purchaser his agent or attor-
persons may redeem any land belonging to
them. sold for taxes, within one year after the
expiration Of such disability, and; Provided
Gps of ny land T Mch as e nee oWs sed for
taxes. and who desire to redeem the same,
snail not demand receipt or certificate OF re.
demption from the county treasurer the return
shall operate rs a release of all the claims TO
the tract or lot described therein. under or by
virtue of the purchase: and the county treas
snail mark on the tax sale record opposite
the description of the property for which said
certlliGale OF purchase has been issued sale
making said entry shall be 10 cents for each
description.
Mr.. L. n. LOOMS in his reply to MIR.
llarden'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 a lengthy article containing some
statements. He says "There
is no law that requires Or authorizes
the county clerk to copy the redemp-
ton certificates, or GIVES ANY INFoR-
IN REGARD TO THE FUND
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. 1885 quoted above, it APP.
pears that hemust have full knowledge
OF all lands redeemed except where the
person redeeming the land has paid the
and obtained the certificate
Which he presents to the treasurer, as
provided in the latter clause of Sec.
1885: 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-
ceipt accompanies each tax sale certid-
cate and that at the time of retlemp-
tlon the receipt goes TO the owner and
the certificate to the treasurer. AS a
duplicate CT every redemption receipt
is tiled with the clerk; the treasurer IN
his settlement with the county board
should have a certificate to correspond
with each receipt or the money.
1t 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
els: how could they settle according to
law? The efficient Clerk saws
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
certifcate"
Now, it seems to us, that this could
very easily have been detected, for ev-
cry redemption receipt. in the clerks
Office should have a corresponding tax
certificate in the hands of the .treasur-
er. 1t not, then the treasurer has not
properly accounted for all funds corr
ing into his hands. About theonly Ca
ses in which MI. 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 no
record in any office. Few persons will
pay taxes at the treasurer's office With
outreceivinga tax receipt, and the per-