The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1898-11-04
THE SUPREME COURT
Handed Down Two Opinions Yes
terday Afternoon
s
REGARDING TAX SALES
REVERSAL IN HAYWOOD VS..
WEBER COMMISSIONERS.
-$-
Board Has the Right to Fix Mini
mum Sale Price-Campbell
Browns Widow Will Get the
$4,000 Accident Insurance Car
ried by Her Husband-Notes.

In the case of L. G. Haywood VS.. the
board of county commissioners of We
Der county and Newton Farr, clerk, ap-
pellants, the supreme court yesterday
afternoon handed down an opinion re-
manding the case, with instructions.
to the lower court, to reverse and set
aside it's judgment findings and order
granting peremptory writ OF manda-
mus against appellants, and to enter
an order denying the relief prayed for
in the complaint and to enter judg-
ment and findings in favor of the de-
PENDANTS and to allow defendants their
costs in both courts.
Briefly stated, the case is that Weber
county, having received tax deeds Tor
certain real estate sold to it for delin-
quent taxes, the board of county com
miSSioners gave notice that on May 81,
1898, they would offer for sale lots ID
and H. block l, Herriman's addition to
Ogden City, and other property, but
that no bid would be accepted there
for for less than all the taxes for which
the said land was sold and costs of
sale. There was due on the lots named
$13.S3 for taxes. The plaintiff bid $40
for the lots, which was the only bid,
but the bid was refused because it was
thereon The plaintiff then brought
this action to compel, by writ of man
damus, the board to accept his bid and
convey the premises to him. In the
lower court judgment was rendered for
the plaintiff, from which the defendants
appealed, with the result stated.
The opinion, which was written by
Justice Miner and concurred in by
Chief Justice Zane and Justice Bartch,
lnf
compelled to sell the property, under
section 1885, revised statutes of 1898,
unless the amount of the taxes. inter-
est and costs were offered. The statute
does not contemplate that the commits
sioners shall sacrifice the interests of
the county and other tax districts in
terested and sell to the highest bidder
without reference to the full amount or
the taxes, interest and costs being paid.
With this view, the county commits
sioners had the right to impose the rea-
sonable terms contemplated by the
statute and fix the minimum price that
would be received as a bid, and provide
that no bid should be received for less
than all taxes, interest and costs i'm
posed upon the property offered for
sale This construction gives full eff
feet the opinion says, to section 1913,
which proVides that the certificate of
sale to the county shall have the same
effect as if made to an individual. IN
der section 1855, the owner or any per-
son interested in the property is given
the right. at any time after the period
of redemption has expired and before
the property is disposed of. to redeem
from any such sale where the property
has been sold to the county, but in no
case for less than the taxes, interest
and costs. This conclusion is reason
able. upholds the law, gives effect to
all it's provisions, prevents the sacrifice
of the interests of the county and tax
payers, tends to prevent a means of
avoiding the payment of taxes and
carries out the object of the law to col
lect a revenue to carry on the govern
ment.