The daily journal. (Salem, Or.) 1899-1903, 1902-01-24

OVER
TAX SALE
Shall the Old or New Law
G0Vern2
Complication Growing Out of
Too Much New Legislation.

No sooner do the Marion county offic-
ials adjust one difference than another
controversy is precipitated for the agita-
tion Of the public mind. This time the
question {. whether County Clerk Hall
or Sheriff Durbin shall perform the Cer.
ical work incident 10 the redemption OF
property sold for Delinquent taxes for
the year 1900. In the pending contro-
versy County Judge Scott and Clerk
Hall are Of the same mind regarding the
work while Sheriff Durbin assumes q
contrary position. The matter would be
Of little importance and might pass un-
noticed but for the fact that there 10 in.
yolyed in the controversy and it's ulti-
mate disposition the legality Of the Sher-
IFS deeds TO be issued 10 persons who
have bid in property for delinquent
taxes at the recent sale. AS the ques-
ton 10 an important one, County CLERK
Hall is Of the opinion that II should be
submitted for a legal opinion before
further proceedings be had under the
recent tax sale.
Property sold last week for unpaid tax :
es cannot be redeemed until next week
for the reason that the records have not
been completed, the failure Of the neces.
sary books 10 arrive having retarded the
work. County Clerk Hall says that he
will refuse TO Issue any redemption GER.
tifcates until the question as to who
should rightly perform the work has
been determined.
Judge Scott and Clerk Hall assume
that Notwithstanding the fact that Vie
sale Of ,he property took place under the
old law, the property must DO redeemed
under the provisions Of the new law en-
acted at the last legislative session
which transfers the work from the
county clerk to that Of the sheriff Sher-
If Durbin Ia Of the opinion that the aale
having been concluded under the o!d
law, the redemption Of the property 90
sold must necessarily be made under the
provisions OF the same law in order that
no question may exist IA 70 the validity
Of tax titles that may be issued. Having
concluded the sale under the old law up
ON the advice aud opinion OF the district
attorney, Sheriff Durbin proposes to
insist that tie property be redeemed
under that law and will 80 contend until
m adverse legal opinion is received.
The principal question involved Ia con.
tsiued in the emergency clause of the
new law which the county officials
think rcquiresa legal Interpretation IA
il applies to the tax roll aud sale In
this county. The clause reads as fol-
lows: AS the present law relating toI
assessment ON taxation is very defective,
this act shall take effect and be In full
force from and after It's approval by
the Governor; provided however, that
the provisions OF this act, 80 far as re-
lates To the collection Of taxes hereto
fore levied, shall not apply until De
cemler /, 1901, but said taxes hereto
lore levied shall be collected by the law
thar was ia force" Clerk Hall is Of the
opiuion that the provision above out
lined does not contemplate that the
redemption Of tho property shall he.
made under the old law. lie holds that
tho provision applies only TO the col
lection oi the tax and that the sale of
the property for unpaid taxes having
taken place subsequent TO the date upon
which the new law went into effect, then
the redemption OF such property must
be made under thi new law.
Under the o'd law all property sold
for delinquent taxes was redeemed
through the county clerk, who kept a
complete record thereof aud charged
iee Of 80 cents Tor each tax certificate
issued. Property was redeemabla IA
two years, the in crest Tor the first year
being 20 per cent aud for the second
year 10 per cent, or 80 per cent for the
two years.
The new law takes this work entirely
out Of the hands Of county clerks and
places il with the sheriff AS tax collector,
dispenses with the usual Ice Of 90 cents
per tax certificate that has heretofore
been charged, ani makes some other
minor changes In the manner OF redeem
ing property sold for taxes. Property
can be redeemed within three years, but
the rate OF interest is not specified. The
rate OF interest shall be fixed by the
bidders at the time the property is bid
in.