Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1901-04-12
Owners NAY REDEEM
Judge Gaynor Renders an Inn
portant Decision in q Delin-
quent Tax Case.
Holds Owner May Redeem by
Paying Hifher Price Than
Tax Sale Bidder.
Board Of Supervisors Have Right
TO Compromise With the
Property Holder.
10 Times-Repnublican.

Special to Times Republican
Sioux City, April 12-In decision
rendered in district court here yesterday
Judge Gaynor holds in effect that a pur-
chaser at scayenger sales may have his
title In the property bought set aside by
the county supervisors, if the owner
should care to offer more than the pur-
chaser did, to recover it. In other words
a purchase at scavenger sale may be pet
at naught by higher bid by the owner.
The decision was rendered in the suit
Eof Ole Everson vs.. Woodbury. county ct
al. The property concerned is that &C.
cupied by the old stove works. Delin-;
quent taxes We're due on the property
for 1894. 1895. 1886 and 1897, amounting
to Sl,950.7o, which was more than the
property wes considered to be worth.
Under the state law, after property
has been offered for sale for delinquent
taxes two successive years without any
bidders appearing. it may be sold at
scavenger sale, subject to gedemrtion,
by payment of full amount due, for any
sum that may be offered and the re-
mainder shall be entered az unavailable
taxes. This property was sold at scav-
enger sale Dec. 4. 1899 to C. j. Lever for
s13O4O or one fifteenth of the delinquent
taxes. He sold his title to Eversoni
March s. 1900 john Mcdonald, former
owner, appeared before thja board Of SUI
pervisprs and offered to- compromise
With them for the property. Two suits
were then pending In the district court
asking for the return Of taxes formerly
paid on the property. and Mcdonald Of
fered TO dismiss these suits and pay the
costs II the board would allow HIM to
redeem the property for the amount
paid for 1t at scavenger's sale. This the
board accepted, dismissed all the delin-
quent taxes and authorized the return
to him of the property for the amount
paid by Lever; considering the dismiss
lsl of the suits in consideration of the
transfer a higher bid than the first pur-
chase
Eversonl then brought suit to have the
action of the board of supervisors set
aside. claiming that it is Illegal. since
the law provides that the unpaid delin-
quent taxes after scavenger sale shall
be entered as unavailable and claiming
that the law provides that the full
amount of delinquent taxes must be
paid in redeeming the property.
County Attorney Hallcm set up the
claim IN rebuttal that the county should
be given permission to get any part OF
| the delinquent taxes possible; that Ii
the title of the buyer at scavenger sales
should he considered intact, the county
could never obtain Izny part Of the un-
paid taxes: that the buyers title did
not constitute n lien an no ,rny,e,.t,-
and was really but a condition that
might develop into a title If the proper
ty was not edetned. Therefore he
claimed that the interest of the county
in recovering delinqunt taxes should be
considered as greater than the claim of
a buyer whose title is only conditional.
This is a point that has never been
acted upon by ny court and Judge
sGaynor had nothing but common law
upon which to base his decision. He has
had the matter under Amusement since
last August and considered his decision
| we'll