The record-union., 1897-05-28
ESTIMATES FOR REDEMPTION
OF Property Forfeited to the State For
Taxes.
An Important Circular on the Sub
ject Issued by the State
Controller.

The following circular letter was yes
terday forwarded by Controller Colg2n
to each Board OF Supervisors and to
each County Auditor in the State:
ITO the Board of Supervisors and
County Auditor: Numerous inquiries
have been made regarding the interest
and penalties to be charged in making
up estimates for redemption under the
several laws covering the same, and in
reply to those inquiries, and for general
information 1 have issued this circular
letter.
"On March "a, 1874 amendments
1S73-74, p. 14S9, Section 3113 of the
Political Code was amended, providing
for the sale of property to the State
for delinquent taxes.
ION April 1, 1876 (Stats 1S1o-16, p.
$50, April l, 1878 (Stats 1S11-lS, p.
95D. and March -. 1880 (Stats. 1880,
p. %, Acts We're approved providing for
the redemption of property sold to the
State. These Acts We're special in their
nature, and in each case the time al
lowed for redemption was limited 10
one year from the approval of the Act.
by an Act approved March :. 1885
(Stats 1888, D. 23), Section 3S1t was
added to the Political Code, providing
for the redemption of property ''at any
time after the purchase thereof by the
State, and before the State shall have
disposed of the same and fixing the
penalty on redemption at % per cent.
and interest at the rate of I per cent.
per annum. By the Act of March 2S,
1895. Section 3S11 was amended, pro-
viding for the graduated penalties.
I'm making up estimates for redemp-
ton, the Acts of April l, 1876. April /,
1873, and March 10, 1880, should be
ignored and the following penalties and
rates of interest should be observed:
ION all sales prior to March %, 1893,
% per cent. penalty and interest at Z
per cent per annum.
"On all sales subsequent to March
%, 1895, the graduated penalties and
interest at the rate of per cent per
annum.
THAT portion of my circular letter of
| the 10th inst. relative to the oO per
cent. penalty is withdrawn and should
be disregarded.
"In reply to my request for an opin-
ion covering the question of refunding
the penalties Illegally collected since
the amendment to Section 3S17 of the
Political Code, on March %, 1888, the
Attorney General has this to say:
:" i am of the opinion that when real
estate has been sold fors delinquent
taxes, the payment of penalties imposed
by law to redeem the property from
such sale is an involuntary payment;
that as the amendment to Section
3S17 of the Political Code, enacted in
1895 is unconstitutional and void in
so far as it provides for change of PEN
alties for past sales, and being a mat
ter of which the officers had notice,
therefore any amount collected by the
officers under said amendment in ex-
cess of the penalties imposed by the
law in force at the time of the sale,
was enormously and illegally collected,
and whether paid under protest or not
should be refunded to the redemptioner
under Section 1904 of the Political
Code
The Attorney General also rules as
follows:
CT am further of the opinion that
the effect of the decision in the case of
the Teralta Land and Water Company
against Shaffer, etc, is to cause re-
demptions from delinquent sales to be
made under the law in force at the
time of the sale, and where the law in
force at the time of the sale provided
that the County Auditor should receive
a fee of 50, such fee should be taxed
UP against the redemptioner.'
Boards of Supervisors and County
Auditors will therefore govern them
selves in accordance with the opinion
of the Attorney General quoted above. =