The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1900-01-21


titionality of this law, but it is not the
province of the county auditor to question
the constitutionality of law which is
intended. to benefit the county and the
honest taxpayers thereof. 1t is the duty
of the county auditor to accept the law
as he finds 1t and to unhesitatingly fol-
low it's plain directions, and section l or
chapter 322, General Laws of Minnesota
for 1899, says:
Section 1. AT the time of making the
list of delinquent taxes for the yeal
1888. as required by section 1879, General
Statutes of 1894. the auditor of each coun-
ty shall make and append to such de-
linquent list, list of all taxes upon
real estate in the county which appear to
or any prior year or. years, and nave
not been satisfied by payment, redemp-
ton, Or sale of the real estate to actual
purchasers . ~
The county auditor "shaH' do this ard
the law leaves him no discretion to do
otherwise. His not to reason why, or
wherefore, but simply to do as the law
directs, and section 2 of the act says the
proceedings shall be had in the same man.
ner as In the general tax law provided
Section of the act directs him to hold
sale and uses the following language:
Section A. The sale herein provided Tor
shall be made by the county auollor, ~
his office, Immediately following the de-
Unuuent sale in May and shall be aDSo-
lutte and final"
The most serious attempt to create con-
fusion in regard to the carrying out OF
this law and the holding of this tax sale
has been made in connection with the
service of notice upon delinquent property
owners and the parts to be taken therein
by the county auditor and the sheriff.
The Pioneer Press, editorially, added us
mite to this attempt to confuse, on sat-
urday morning, and it's editorial utter
ances indicated that the writer thereof
had not read section of the act IN ques-
ton, which. in the most unmistakaole
terms and unequivocal language, olrects
the county auditor as to his duties in the
service of notice and prescribes when,
how and under what circumstances the
sheriff shall serve such notice. The sec
ond paragraph of section of the act
says:
cat least sixty days prior to the SAFE
the county auditor shall make OUT anu
mail to each person named as owner III
such forfeited list, a notice OF Sucn LAY
sale. giving the description OF ms iana,
the amount for which the same Is llao!e
to be sold, and the date of sale; and thsl5
said sale will be final and absolute, Sald
notice shall be mailed to the postoflGe
address of the person. II the same -
known to the auditor, and if not, then the
same shall be mailed to such person at
the county seat of the county where the
said sale is to be held; provided. however
that if any person Is In the actual 1ad DC 9e-
scribed in such forfeited list, the county
auditor shall cause the. aforesaid notlee
to be personally served upon sucn oC-
cupant at least sixty GOD days prior 70
said sale Such notice shall be served ana
returned by the sheriff of the county In
the manner provided for the service and
return Of summons in CIVIL actlons.
The above quoted section of the law
makes it the duty Of the county auditor
to mail to each of the owners of the
IT 900 or more descriptions In the for
feited list of Ramsey county, a notice OF
such tax sale, at least sixty days be
fore the day of the sale. The only ex-
ception made Is in cases where the land
described in the forfeited list is actually
occupied by some person, when and In
such cases the county auditor shall cause
the aforesaid notice to be served by the
sheriff. upon such occupant personally. at
least sixty days before the day of sale,
and the sheriff shall make the customary
return as in civil actions.
There can be nothing more explicit than
these directions, and 1t is not the duty
of any county official to raise any ques-
tion about following them, but 1t is clearly
the duty of the county officials to attend
strictly to their business in this mat
ter and not to waste their time raising
questions as to the validity or constitu-
tionality of the law, or quibbling as to the
manner in which 1t shall be carried out.
Under section it becomes the auditors
duty to ascertain what descriptions con-
tanned In the forfeited list are actually
occupied by some person To do this the
for instance, have employed a man to in
sueet the descriptions contained In the
list. When possessed Of this information
It then becomes the duty of the county
auditor to turn over to the sheriff the no
tices of sale for all the descriptions found
to be occupied, and it then becomes the
duty of the sheriff to serve such notices
unop the occupant and make the proper
return of such personal service. But the
sheriff is not to serve or attempt to serve
notices where there is no personal oc-
cunancv and he can only serve such no
tices as are turned over to him by the
county auditor. The notices for all de-
scrIptions which the county auditor finds
ire not occupied shall be served by mail.
nv the county auditor, upon the person
whose name appears In the forfeited list
as the owner thereon.
Now. if the county officials will only
condescend to attend to their duties and
follow the plain directions of the law.
they will be carrying out the intention OF
tho legislature to aid the honest taxpayer
and to enforce the collection of taxes
from tax dodgers who have in years past
failed to share the burdens of maintain
ing the county and state government.