The Princeton union. [volume] (Princeton, Minn.) 1876-1976, 1900-05-31

of 1881 provided for notice to the de.
linquent by publication only; the law
of 1899 provided for notice by publica'
tion and also an additional personal
notice by mail and by personal service
on the occupants by the sheriff in the
manner provided for the service and
return of summons in civil actions.
Every precaution was taken to safe
guard the interests of the delinquent
owners. If we had held that the sur
plus over the amount of the judgment
should be returned to the owner, the
owner would have refused to redeem
his property until the land was offered
for sale, with the end in view of bid
ding it in for so per cent. of the taxes;
then if he found that there were other
bidders he would outbid them, with
the assurance that in any event he
would not have to pay more than the
full amount of the taxes, for the sur
plus over and above the taxes would
be refunded to him. In other words,
the owner would not pay more than so
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
u sale?
again, we held that the delin-
quent owner had the right to redeem
until the piece or parcel of land
he was interested in was offered
for sale, but not after it had
been offered. TO have held otherwise
would have been to nullify the law.
Let me illustrate: At the sale in Nor
rison county the owner of large tract
of delinquent lands in that county was
present; when one of the pieces he
owned was offered the auditor an
nounced the description and in clear
and distinct tones asked Does the
owner wish to redeem?' The owner,
whom we will call "A,' said not a
word. The auditor then announced
that he would offer the piece for the
full amount of the taxes. No bid.
1t was then offered for so per cent. of
the taxes: there were several bids in
quick succession, and when "A" dis
covered that the piece would bring the
full amount of the taxes he offered to
redeem. The other bidders said if
a. wishes to redeem we will with
draw our bids. The auditor then re-
quested ''A' to cash up. ''A' suavely
remarked, I withdraw my offer to re-
deem. The auditor reoffered the
piece, several bids we're received and
''A' again offered to redeem. The
auditor very properly refused to con-
slider "A's' offer to redeem and sold
the tract of land to the highest bidder,
and for more than the full amount of
taxes. If the auditor had paid any
further attention to 'A' he might
have been Offering that piece of land
yet,
docs any intelligent man hold that
the county auditor of Morrison county
did not do exactly right? Was it not
the duty of the county auditor, a duty
he owed to taxpayers of Morrison
county, to secure every dollar of delin-
quent taxes he could secure? Would
he have been justified in permitting
''A' to nullify the provisions of chap.
ter 322 for the enforcement of the col.
lection Of delinquent taxes?
I'VE have been criticised for the
suggestions we have offered in circu
lars emanating from this office in con
nection with the forfeited sale, bu>
all Of our rulings and suggestions were
in the interests of the taxpayers an6
not in the interest of the tax-shirkers
1T does seem to me as if our legisla
lures and courts we're too considerate
Seventy five per cent. of the people o
Minnesota pay their taxes promptly
1t is safe to assert that so per cent
of the farmer pay their taxes every
year. Poor people and people o
moderate means are generally the frs
to pay their taxes. The tax-evader
are usually people of means; they le
their taxes run until complaisan
legislature provides for cleanup SALE
with the expectation that they can ge
off by paying the State taxes or littl,
inducement for an Individual to pa,
his taxes promptly. If all taxes wer'
paid promptly the rate of taxation il
this State would be reduced at least 2
per cent.
1T is high time the laws were con
strued in the interest of the taxpayers
Anyhow, the taxpayers are certainl
entitled to little consideration. U
to the present time the tax-evader
seem to have decidedly the best of it
I sincerely hope county officials viii
stand pat and refuse to refund a dolla
collected under the forfeited tax sal
until the supreme court of our Stat