The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1900-05-05
THIS SETTLES TAX SALES
SUPREME COURTl DECISION ON
FORFEITED TAX
SALE Z
JUDGE CALDWELL. REVERSED
All Property Tax That Has Not Been
in Judgment Ten Years
Must Be included
I'm Sale

Inc forfeited tax sale provided for by
the last legislature, to be held next week,
will include all property upon which taxes
became delinquent prior to 1888 as far
back as 1883. The supreme court, in
decision written by Justice Lovely yes
terday, reversed the opinion by Judge
Caldwell, Of the Eleventh judicial dis
trict holding that the statute of limita-
ton runs on the original tax liens in
stead of the judgment
The supreme court however, says that
the limitations run against the judg-
ments, which is ten years, and all prop
erty tax that has not been in judgment
over ten years will be included IN the
forfeiture tax list. The lower court held
that the statute of limitations ran against
the original tax lien, which would outlaw
the states claim In six years. Instead
the state will realize on all judgments for
ten years back.
State Auditor Dunn issued circular
yesterday afternoon giving further in
structions to county officials as to meth
DDS of holding the sale.
The decision is rendered in the case of
Scott county VS.. E. r. Ward, and a num-
the defendants answer when filed in
court should be verified, but for cause
shown the court may in it's discretion re-
lieve defendant from this necessity.
When several notices under the statute
OF 1893 are served upon one person, the
sheriff is entitled to full mileage upon
each notice served.
The syllabus is as follows:
In re proceedings to- enforce payment Of
taxes, etc, Scott County, plaintiff, VS..
b. X. Ward, defendant.
Syllabus. Under chap. 1872, Laws 1899,
where the party defending against the
clearing up proceedings to enforce
prior tax liens by a new judgment files
his answer in court, as required by law,
it should be verified. But the court may
In its discretion, upon cause shown, re-
HeVe such defendant from his omission
and allow the answer to be filed before
hearing.
q Under the chapter referred to all
judgments prior to. 1898 on which the
statute of limitations have not run are
to be included in the DELINQUENT list pro-
Vided for in that law Xxi
g. The tax judgments included in such
delinquent list are only open when It'll
gated TO such defenses in the new PRO
ceedings as would have applied to the
judgments before the statute was enact
ed.
4. The statute of limitations applicable
to judgments instead Of enforcible tax
necessarily in cases where prior tax
Judgments are as held in this case, to
be included in the new Judgment as pro
vided for in the clearing IN statute of
1899
o. Where several notices under the
statute of 1889 are served by the sheriff
upon one person, who is the occupant of
several tracts, all notices being served
at the same time, the officer is entitled
to fun mileage upon each notice served
Ofdef reversed. Lovely, j.
John Brigham, appellant, VS. Connect
cut Mutual Life Insurance Co, respond
ent: Order affirmed. os'5a-4Lovely, ].
John A. Nordeen, respondent, VS.. c. M.
Buck, appellant. Judgment affirmed
Lovely, J.
Board County Commissioners, County
OF Mower. respondent, VS. Nels Robert
son, appellant. Order affirmed.
Mollie Geline Eiken, through Heima P.
Christensen, her guardian, appellant,
vs.; Andrew "Eiken, respondent Order
affirmed. -I,oveIv 7
Gertrude H Bates, respondent, vs.. A.
E; Johnson Co, appellant. Order affirm,
eu r3 Lewis 7