Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1893-11-29


I tho statutes bearing upon the collection
Of taxes.
A sueciaI feature Of these that ls
brought forward by present conditions
is the pfovls.on which governs In the
matter Of selling property Tor taxes.
In toe more porul1us sections OF the
Territory these sales will THE year
reach an immense number ami in
many Instances they ore Uuu .ht about
through circumstances which the
property owner could not control BY
the misfortune Of "a general depression
iu tu'ln,ssmany pure has become
TOO empty To -a.i8iy the tax lili even
at tue t.sS VI lYsiag the property
Ha.cIBed.
The matter OF COSTS in these sales
should not be- lassou b. lightly by an.
other Legislature. Tue Zee billu.w iu
force iu this respect was good
enough Tor years Hgo, when Gales %
property Tor thats were few aud lar be.
tween. Butwith The pfesenteztsu.ivr
hstiu The more tnicsiy settled paris Of
the Territory "a continuance Of the
present law regulating the costs ON tax
sales would be- nothing ioss ttau rob-
berry. TINS extra expenses therein ion.
p0toI ftu under pfcseut circumstances
simply cEt ui1Daie. They should be
cut down GU 10 most guo.tOuftn of the
present fsure; for ordinary tax sales il
should boz reduced to an aggregate OF
sl.5U or ut most 50 for zach ta'o.
Where the law nov permits different
lYts, contiguous 10 each Other g. DO
sold separately, there should be- pro.
vision that parcel Of lots iu enc tract
should be- subject, Ia the collection OF
tsK,s, TO one sale for tho whole
number owned by one person.
For Instance, recent practice
b. the selling II "addilious" Ia lots
twenty-five feet In width. Where a
rerson hos bought three OF these lols
and erected n house thirty feet wide IN
the center Of the tract, each lot con.
tains Fart Of his rrsidcnce. In sails
ior taxes these three lois can be- cold
separately, though they stand in one
PERSONS name On the records anu the
taxes oil hclomo delinquent on the
same date. Thus the owner is cub.
iected 10 three times the expense that
luslly he should ue put TO. la such
cases single sale should be made
sufficient
In some o. the states the question Of
selling property Tor taxes h receiving
and n plan, unadoploI A.
yet, which receives much favorable
comment, is "a follows; That SALES
u the property shall not be
made % VI present whom the lakes be-
come delinquent, but that the pur-
chase shouii be BY the county anu a
reasonable cost DO assessed gggiua. tho
property. The owner has TWO years o.
make redemption which, however,
must come la one OF three periods,
ut the following tetmg Eight months
after the sale, on payment OF taxes and
oosts aud diieon per cent interest
thereon; sixteen months after, with
Interest raised 10 thirty.hye per cent;
two years after with addoi interest Of
nily ger cent Of aXea AMI costs. II the
redemption IL not effected nj the
expiration Of two years the prop
criy is disposed Of ut pub.
lie sale. Under such plan tho
first year Of ils Inauguration would
entails burden on tho county, but
after that, with tho redehptions aud
.ales, II would become a paying invest.
Inunt aud yet be- much easier than at
present on tho unfortunate owner
whose property passo, into other hands
temporarily In default VI taxes.
To adopt the foregoing plan before
liz trial by states that arc IN a better
petition TO make the test than Utah h,
might DO unwise. SUI, Il IL a good
thing 10 consider aud dnouas any
proposition that gives promise Of i'm.
pfoytmsnt In method. Hut the matter
OF reducing tho cost of tax sales IL ono
that demands the prompt and effective
attention Of tue Legislators.