The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1897-05-17

Ogden. May 16.-The report of w. J.
Bateman, special deputy auditor on
the condition Of the tax sale redemp-
ton accounts of Weber county shows
q deDlorable state of affairs and one
which The Herald has several times
called attention to. County and city
officials are overburdened with the
labor of Strengthening out erroneous
tax sale matters, and as time goes on
the records are becoming more and
more complicated under present
methods. While this section of the eX-
pert's report is less sensational for
instance than the parts pointing out
that the county was charged 81 for
ordering a flower pot, and the same
amount for writing a letter, still his
recommendations on the tax sale
matters may prove of inestimable serv-
ice to the county if steps are taken TO
pui them IL force at once. Following
is the report:
TAX SALE REDEMPTIONS.
This account is in d very unsatisfactory
condition. In fact. strictly speaking. there
is no account at all. and l am unable to
check same. During the past four years
it never has been possible to tell how
much the county has invested in tax
sale certificates, how much had been re-
ceiVed III redemption for taxes and costs.
or how much the tax deeds and tax sale
certificates on hand would inventory at
any given time. The first large delinquent
tax sale was for 1891 taxes. In March
1892, Il warrant was given TO the collector
for SLS55.9o, and the total araounx pald
bv warrant or credited 10 the co--ector 5
account from 1892 10 1886 was S52.5000O
The amount paid into the county treasury
during this time was $4l,s90. The en-
tr.es for each year are made in the
ledger. but the balances are not brought
forward each year. nor transferred from
one ledger 10 another. The amount PAID
for redemption includes interest on the
taxes and costs ard where a quit claim
was e.Ven csIargla was made for max
ing and recording of the original tax deed
TO the county. No account was Kept OF
the interest paid in. OF of the additional
costs of making and recording deeuS. ne
interest must nave amounted to large
sum during these years but no separate
account being kept. Il Is lmooSsip!e 40
even approximate. from the amount PAD
in 800 the amount that should be
credited on the sum OF s525tJ. originally
De-d TO the different collectors i2d
ser.r>ste account been kept OF the inter-
est II would have been pos-.5le by tdI-
fns- an inventory of the tax deeds and tax
sale certificates now on hand Win me
county clerk TO obtain a balance on the
account determine very cioselH what
the discrepancy was.
The methods pursued for settlement be-
tween the county clerk ana treasurer
mutually convenient to the treasurer ana
the clerk. the county clerk selected those
tax certificates which appeared py the
treasurer record cf tax safes 10 haNc
heeta redeemed since the last settlement
was made. The interest on eacn tax SAFE
certificate was then calculated by the
county clerk and the total amount was
arrived 1t. by adding the amount due
(including taxes, interest ana COSTS on
each certificate. on the comotometer, or
adding machine. and no other record was
do =
the county treasury and distributed TO
TIE various funds by the county treas
urer Inc certificates thus redeemed were
delivered to the county treasurer ana
fherl. IS no record ir the clerk Office AT
all except the total amount paid IN Tor
retlenotsons for the whole year. the
treasurer : tax sale record compiled from
the assessment roll. shows the Individual
redem9tiOns when made. hut the dates
Can..ot be consecutive and on cile pese
VIII he found from - 10 - enlrles on az
Iereut dates extending over period OF
TWO years. In order To check the amount
turned into the treasury for the last rye
years. il would be necessary 10 chccl-( e
stubs OF REDEEM OtiOu certificates issued
b. .l,a treasurer with the tax sale rec
ord compiled from the tax sale record.
the amounts paid in each month during
1he Dast i've years. separate the interest.
az see that ths total sum had been
cu.-erco into the treasury Then check
u. ali sales lot redeemed ana see mat
tax sale certificates TOR same were "h
hand with the county clerk, or lHal lax
deeds had heeu issued and were on hand
or amt claim deeds naN issued ana money
cove, ed into the treasury The BULK Of
the redenDIions were paid directly To me
court treasurer. but when Il tax sale
certfHcata was assigned ny the county or
a ,ffit claim deed Is issued the money Tor
sllt-n assignment or deeds was received by
the probate judge or the county clerk ana
h. mem turned over 10 the county treas
lii-er No record was kept of the amount
,e.-e:z-,.d for these assignments or quit
eli, deeds issued, and am unable 10
check the amounts paid IN Tor same. ire
entry on the treasurer caSh BOOK SHOWS
7-c date and the amount paid IN Tor re-
demDtion. but no further information
fi..d . reference occasionally in the min
1itss that OF the amount turned INTO the
trcasur-r for reoemptions. a portion be
longs 10 1875. and d portion TO 1854. but
no entries were made continuously OF
these amounts, so that IL IS Impossible
- ,s,.-.-.-.srf the payments for redemp-
tic.,s of one year from another In or
de- 10 audit this account, III my opinion,
i would be necessary 10 pesh win me
year 1872 and Chech up ne individual
items steeregatinS the sum OF So 80. paid
TO the various tax collectors and follow
tEe-- into the treasury Ihe county mas
carried the states proportion of delin-
I.uert taxes every gear until now and
occasionally has done so for Ogden City
and the city schools.
The law provides that the county clerk
shall make record of al deeds issued,
and seo9 the same on file m his office. Z
Had THIS been done the deeds now on
hand could have been. compared with II
and tie balance checked into the county
treasury 1t would nave been an easy
matter. in any year IN which tax deeds
were taken by the county. TO have made
a notation on the tax sale record against +,
the original sale that tax deed had been
issued to the county. If this had been
done then any original sale on the tax
sale record Tor that year which did not
show to have been redeemed. nor for
which a tax deed mad been issued. would
have been investigated and the money
for same turned into the county treasury.
or if original sale was erroneous. a no /.
tatiOn TO that effect made. A proceeding /
of this kind would have cleaned W each I
wears tax sale record as the business was /
being done and not leave an accummula- /
ton of five or six years 10 be checked, I
as IT the present time.
The st2tute provided that real estate
sold for taxes may be redeemed by such I
person paying into the country treasury" (
This provision OF the law seems TO have !