Custer weekly chronicle. [volume] (Custer City, S.D.) 1890-1931, 1901-06-15
Tho scsvsnger Law.

The WORKINGS OF this measure are not
generally Understood but the following
general outline Of its provisions. taken
from the State Register Of June 9TH, may
be considered as reliable. In the first
place the treasurers will hayc to prepare
list Of each description Of real estate
lon which taxes are delinquent, this list
to show the amount delinquent for each
year separately, and giving total amount
of taxes delinquent in column as grand
total and this list must be fled with the
clerk Of courts and remains on file for
eyer as complaint In an action. The
clerk Of the court must ut once make a
copy OF these lists and return to the
county treasurer who must advertise
the list in some newspaper in his coun.
ty for three successive weeks. said news.
paper TO be pfinted in the English Ian.
guage. This publication must be made
at least before the last week OF August
as all persons, companies or corpora.
tons having any estate, right, title or
interest in or lien upon any piece or
parcel of land embraced In such list may
within thirty days after the last publica.
ton Of such notice, fle in the Office OF
the Circuit Court an answer, verified as
plsadings in civil actions, setting forth
his defense or objections to the tax,
which answer need not be in any par
ticular form, but sha.l clearly refer to
the piece or parcel Of land intended,
and shall set forth in ordinary and CON.
else languages the facts constituting the
defense or objections to such taxes or
penalties. Thirty days from the last
publication is allowed for such answer.
If no answer is made the clerk of the
court shall enter in the judgment book
prepared for that purpose list of all
lands 80 advertised and on which no
objection to the taxes have been made
within the thirty days provided for,
The clerk shall forthwith deliyer to the
county treasurer certified copy of such
judgment written on the left hand pages
of book to be provided by the treas.
urer, and the treasurer shall give notice
Of the sale of all such property In the
same manner and at the same time as
the advertisement Of the regular delin.
quent tax list. On the frst Wednesday
in November, 1901, the treasurer shall
sell all such property to the highest bid
der ut not less than thirty per cent of
the original taxes and costs of Judgment
and sale added. The party buying any
such property shall receive for interest
on his investment penalty Of ten per
cent on the day Of sale and in addition
interest OF two per cent month until
redeemed IL redeemed within one year.
II redemption Is not made within one
year the purchaser will be entitled to a
deed absolute at the end OF one year
and no action will be recognized in court
to set aside any such deed if the list was
advertised and judgment en-
tered. y.
This law will certainly clean up a
large amount of delinquent taxes and
even in the case of large number of
town sites which haye whole additions
delinquent, it will likely be found that
this tax sale will be the means of many
Investors buying up additions and have
the same vacated and set apart as farm
lands. 1t will be well for people ow-
ing taxes on real estate which they
desire to keep to make arrange.
ments either to psy the taxes
soon or haye some interested party buy
1t In on the sale day, as the penalties
and interest provided for by the law
make cost very rapidly even on small
sums. Certificates Of sale issued at the
judgment are assignable and the inves-
tor is therefore certain of good security
for all funds advanced at such sale. As
to the matter Of advertising the list as
before stated, all proceedings must be
regular and II would be well for treas
nrers to at least look up the decisions of
our supreme court in the cases of Tur-
ner VS.. Hand county, to be found in
volume IL, page 34S, Of South Dakota
Supreme Court Reports, and Mather vs..
Darst, volume l3, page rs. as they may
have considerable bearing on the aues
lion of making legal publication.
Titles properly secured under this law
are vastly different than the ordinary
tax title and the owner OF real estate If
he desires to save his property had bet
Ter pay his taxes, as there will be no
getting into court years afterward as is
now the case with tax deeds. In some
tho county commissioners haye
recommended that the treasurer do not
advertise all the property. but it is ques-
whether or not such omission
would not titiate the whole proceedings
rs the law says the complaint must con.
tain list of all real estate on which
IN yes ara delinouent