The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1903-09-29
HOLDS CITY HAS
RIGHT TO COLLECT
Judge Kelly Says That Tax
Title Does Mt supersede
Assessment Lien.

Ii decision in a tax title case, filed
yesterday by Judge Kelly, of the dis
tr1ct bench, is upheld, it will mean the
saving to the city Of hundreds of thou
sands of dollars for local improve
ments. about which there is much
doubt at the present time, on account
of adverse decisions by the supreme
court in cases very similar to the one
decided yesterday by Judge Kelly.
The case is one in which William G.
White makes application to the court
to have registered certain property on
the West Side, which he acquired by
means of a tax title from the state.
The principal question involved is
whether or not the city has the right
to make and enforce its assessments
for local improvements or must look
helplessly on while all liens for i'm
provements are swept aside by the SUI
perior titles derived under a state tax
title,
Judge Kelly holds that the city has
the power to collect for improvements
to property thus acquired, and if his
opinion is upheld it is of much i'm
portance to the city. If the decision is
reversed by. the supreme court it will
simply mean that the city cannot go
ahead and assess property for, local inn
provements, and all such improvements
would necessarily have to stop.
Judge Kelly has taken much time in
looking up every phase of the law in
the matter, and has arrived at the con-
clusion that the city has the power to
make and collect the assessments. r..
Former Case Different.
A decision of the supreme court in
the case of White VS.. Knowlton was
relied upon by the plaintiff appellant in
asking Judge Kelly to grant his ap-
plication to have the land registered,
and the Judgments for local assess
ments set aside. Judge Kelly, however,
holds that the case decided by the SUI
preme7 court was. somewhat different
from the one under consideration and
denied the application.
= But Judge Kelly finds that the rule
does not apply toethes facts here so as
to denude the city Of its rights, and he
disHiisses the application Of Mr.. White
TO have the title in question registered.
Mr.. White asks to have. registered
the title which he acquired through a
state. tax of 1893
Meantime after the levy Of that tax
the city made. eight assessments on the
same landsg the, liens dating from May
P,gl895, to. March A. 1901.
The city opposing the application OBJ
1ects to, the, registration and asks that
MI. White pay the assessments or that
the registration cannot be, subject to
the liens OF the. city. ..r-,u -. - ''
) - Bound to- Pay Assessments.
The court holds that, Mr.. White, be-
coming the owner through, the tax
proceedings of 1898, his title relates
back to the time when the tax lien of
1893 attached tozthe land. May 1, 1893.
From that date, he is the owner of the
land and is morally, bound to pay the
assessments. His tag. title of 1893 has
not Invested the city Of liens or assess
ments which were in the nature. Of
betterments to the land. The assess
ment liens were all subsequent to the
attaching of his lien.
If the meaning claimed by the appli-
cant plaintiff is to be applied it be-
comes practically impossible for the
citysof ST. Paul to make an assessment
for local improvements on any land
that may be avoided by state tax lien
prior or subsequent The city cannot
redeem as a private person might -
! The court holds the city has neither
the money in the treasury for such
purpose nor has it power to raise it. x
BY adopting the conclusions here
reached no wrong will be done the
holder of a state tax lien, and the grav-
estAconsequenees avoided for the city j.