The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1901-02-18
DUE TO SULLIVAN 5 ERROR
RAMSEY COUNTY MAY LOSE HEAV-
lily ON TAX
SALES
THREE ADVERSE DECISIONS
Supreme Courts PronOuncement on
Water Front Taxes Is Another
Heavy Blow to the
City.

With several of the provisions of tho
tax law declared unconstitutional, and
threatened wholesale overthrow of tax
titles, because Of the blunder Of a Repub-
lican oft1ceholder, Ramsey county officials
are in quandary at present as to the
best method Of averting the calamity
that will Of necessity cause the depletion
of the county treasures of thousands of
dollars and bring endless litigation in Or
der to correct titles to property purchas-
ed at tax sales in years gone by.
little less than a month ago Judge
Brill handed down an order that virtual
ly declared the entire delinquent tax sale
of May 4, 1896, null and of no effect,
biunder of eX-Auditor Sullivan being the
cause. Judge Lewis followed it with q
decision that property sold at a clear
ance sale can be redeemed for the price
paid, even if it is less than the amount
taxed against it, and now comes the de-
cision of the supreme court, announced
last week, giving a quietus to the time
honored water frontage tax, from which
thousands of dollars have been collected.
The two latter decisions were based on
irregularities in the framing of the law,
While the former was due to careleSsne SIS
on the part of the official supposed to be
versed in the laws framed for his guild
ance. If the water frontage tax opinion
fails to bow to curative act that will
and Judge Brill's opinion on the neglect
of eX-County Auditor Sullivan is sustain
ed in the supreme court, where 1t will
eventually be carried, Ramsey county
Will be MIXED dry and tax titles given
shaking that will call for unendine
litigation Hard on it's heels is the opin-
ion of Judge Lewis, which, while not
without drain on the treasury, will not
be attended with the disastrous results
that come with the otber two
BLOT ON sULLIVAN'S RECORD.
The decision by Judge Brill, which
brings before the public eye one blunder
in the official record of Dennis Sullivan,
Republican auditor, who held forth pre-
vious to the administration of the pres
ent auditor, w. r. Johnson, was given
on an action to quiet title brought by
Thomas Gould against the Real Estate
Title and Insurance Company of PhiIa-
delphia, as administrator for August
Boyd, deceased, and involved a piece OF
taX-burdened property of value less
than $500. The heirs of Boyd demurred
to allowing the property to pass out of
their possession, and the disclosures
made brought to light state of affairs
that called for a decision by Judge Brill
practically declaring the tax safe of G6
for taxes delinquent in '9f of no effect
The decision Of Judge Brill was based
on the carelessness of ex-County Auditor
Sullivan, who utterly disregarded the
law which demands notice OF a tax sale
to be made in a daily newspaper for at
least twice for two consecutive weeks
the first publication to be no later than
fifteen days prior to the date of the pro-
posed sale. Instead, Mr.. Sullivan allow
ed the matter to run along until a week
before the sale, and then gave it publ
cation. seeking to make up for his over
h1r Csxr
sertIons, the last insertion being on the
day that the sale took place, May 4, 1896.
T'hat provision of the law which pro-
vides fer the proper publica ton OF delin-
quent tax sales is as follows:
The first Monday in May of each year
the county auditor shall sell all pieces
or parcels of land against which judg-
ments have been rendered for taxes Of
the preceding year or years. Before max
ing such sale he shall give notice thereof
and by publishing such notice
once In each of two successive weeks,
the first notice to be at least fifteen DAYS
before the sale, in some daily or weekly
newspaper printed in the English Ian
guage published in the county where the
lands are situated
The section is too plain for oversight,
and this led Judge Brill in his decision to
refer rather bluntly to the error made by
Mr.. Sullivan
The two decisions given by the lower
court technically have bearing only on
one piece Of property, but an opening
has been made, and the rent win natu-
rally be widespread. County Auditor
Johnson is authority for the statement
that. if sustained by the supreme court.
Ramsey county will lose not less than
$4,000. The county has let go of the
first installment, accruing from tire Sulli-
van decision, about $500, and more is ex-
pected to follow.
Curative acts are being talked of. and
an effort will probably be made to have
bills introduced in the legislature reduc-
ing the liability that the county is now
threatened with. This liability is in the
refunding of money and interest on the
same from old tax sales. In every in
stance 1t means 10 per cent on the orig
inal purchase, and this must be paid I'M
der the decisions, If the tax titles are
attacked.
In reference to the water frontage tax
decision the corporation attorney is now
preparing to ask the court for a rehear-
Ing. general meeting of the officials
will be called the early part of the week
| for the purpose of considering the i'm
pending calamity.