The daily journal. (Salem, Or.) 1899-1903, 1901-12-30
"A TEN
YEARS
TAX SALE
Covering All Delin-
quent Taxes
Covering all Personal Prop
erty and Real Estate De-
linduent.
One Opinion Expressed that
the Sale will not Pay.

The compilation by the Marion county
court OF delinquent tax roll covering
ell assessments on which taxes are un-
paid for the past ten years, 1890 TO 1899
inclusive, was begun this morning by
experts Clark and Buchanan assisted
BY local parties. Additional help will
probably be employed ae the work pro-
gresses. This work has been ordered by
County Judge Scott who expects 70 have
the contract officially ratified by the
county court when that body convenes
this week.
There remains unpaid on the delin-
qusnt rolls Tor the ten yoars taxes,
amounting to between $40, 900 and $780,
900, and the court is Of the opinion that
large part OF that amount can be real
ired on from q tax sAls Of auch property. /.
The 1890 roll alone represents tl2,O 900 In
unpaid tsxes. The preparing OF such
roll involves much clerical labor, but
Judge Scott feels that the results Of the
courts efforts TO collect these Delinquent
takes will justify the expense connected
Herewith. The court expects the
compiling OF the rolls will require
about thirty days. but on account OF
the great clerical labor TO be per-
formed, II is considered doubtful by
many that the combined rolls can be COM
peted in that tlm6 The rolls will bo ex-
tended in a specially prepared book, ad'
vertised in local papers and the property
sold for taxes In regular manner.
Objection to this proceeding on the
part OF the county court 10 being express
ued by prominent citizens and taxpayers
who sllege that the effort will be unsuc-
cessiul and will not warrant ths expense.
These objections are based on the
grounds that the imperfect property de-
scriptions and the uncertainty OF owners,
In whose names the property has been
assessed prior to 1898, renders the sale
OF the property for unpaid taxes a doubt
full experiment,
A prominent Republican who has had
large experience with Marion county tax
rolls. and who appears to be in posi-
tion to know what he is talking about, In
discussing the matter said "rhe com :
pilation Of the proposed rolls will prove
decidedly unsatis ActoTy. Ths faulty
and indefinite property descriptions
that appear TO have been made by
assessors previous TO tho year 1898, when
accurate descriptions we're prepared Tor
purposes Of assessment will defeat the sale
Of the property at tax sale. Purchasers
OF property for delinquent taxes will not
invest their money whom property de-
scriptloRs are faulty. Another obstacle
to the success OF the experiment Ia the
fact that In numerous and repeated
instances on the rolls prior 10 1898,
property was irTegularly assessed, the
name OF the real owner not appearing
on the roll. For these reasons the
proposed sale IL not feasible aud will
prove an expensive undertaking.
MnllO WOutu nuN ho7uA1o W
criticise the ruling made by
a Portland Judge who has held that a
subsequent sale Of property Of delin-
quent taxes invalidAtes the claim and
collection OF unpaid taxes for previous
years, still | am Of the opinion that un'
paid taxes remain lien on the properly
and are at all times collectable irresPec-
tive Of present ownership. IL 10 generally
held by tho legal fraternity that taxes
operate the some as aindgment and are
valid and collectAble at any time within
ten years after becoming due.
The county court proposes TO postpone
the pending sale Of property on the 1900
rolls, advertised to bs held January 18Th,
until tho consolidated blanket rolls now
being prepared can be advertised and
sold. Il is understood Sheriff Durbin IL
determined 10 proceed with the sale Of
the 1900 rolls As advertised and vii! con-
duct the same on January 18th, unless
enioined BY the court.