The Redwood gazette. [volume] (Redwood Falls, Minn.) 1873-1940, 1900-06-06
70 STAND PIT.
State auditor Dunn's Advice to
County Auditors.

Il p
/ State Auditor Dunn differs with
/ Attorney General Douglass in re-
gard to the disposition of the sur
plus bid at the forfeit tax sale above
the amount of the judgments.
i Mr.. Dunn was asked by the St.
! Paul Pioneer Press to furnish
statement dealing with the tax sale
as a whole and its aspect viewed
from a taxpayers standpoint, and
he complied with the request in the
| following terms:
/ Regarding the forfeited tax sale,
which is about completed in the sew
eral counties of the state. | may
say that in this Office we have at
tempted to place plain, common
sense Interpretation upon the pro-
visions OF the forfeited tax law, and
have endeavored to construe the
law in the interests of the taxpay-
ers of the state. We have held that
where tract Of land was sold for
more than the taxes the surplus
should be credited to the county
revenue fund, and in no event
should the surplus oe paid to the
original owner. To have held
otherwise would have resulted in
defeating the object Of the sale-the
enforcement of the collection of de-
linquent taxes.
1.-The forfeited tax law of 1881
differs from the forfeited tax law of
1889 in one very essential feature.
The law of 1881 provided for notice
to the delinquent by publication
only; the law OF 1899 provided for
notice by publication and also an
additional personal notice by mail
and by personal service on the oc-
cupants by the sheriff in the man
ner provided for the service and re-
turn of summons in civil actions.
Every precaution was taken to safe
guard the interestsof the delinquent
owners. If we had held that the
surplus over the amount of the
Judgment should be returned to the
owner, the owner would have re-
fused to redeem his property until
the land was offered for sale, with
the end in view of bidding it in for
: 80 per cent of the taxes; then if he
, found that there were other bidders
he would outbid them, with the as
surance that in any event he would
not have to pay more than the full
amount Of the taxes, for the surplus
over and above the taxes would be
refunded to him. In other words,
. the owner would not pay more than
80 per cent of his taxes unless he
was forced to do so by other bidders.
What inducement would there have
been for other bidders to be present
and bid at sale?
!. Again, we held that the delin-
quent owner had the right to re-
deem until the piece or parcel OF
e land he was interested in was Of
fered for sale, but not after it had
been offered. To have held other
wise would have been to nullify the
. law.
cit does seem to me as if our leg
islatures and courts were too con-
siderate of the intetests of tax shirk-
ers. Seventy-five per cent of the
i people of Minnesota pay their taxes
I. promptly. tbs safe to say that 80
per cent of the farmers pay their
taxes every year. Poor people and
people Of moderate means are gen
orally the first to pay their taxes.
If all taxes were paid promptly the
rate Of taxation in this state would
} be reduced at least % per cent.
81 sincerely hope county officials
will stand pat and refuse to refund
!. dollar under the forfeited tax sale
until the supreme court. of our state
directs it, and I hope every individ
ual case will be fought to a finish !
;. REGARDING THE COW.
The One That Carries the Least