Williams news., 1903-04-11
SYNOPSIS OF
 LATE TAX LAW
A Recently Enacted Measure That Should be Carefully Pe-
 rused by Taxpayers.

was enacted just before the close o the territorial legislature, ane which has been approved by the governor, provides that all delin. quent taxes back to the year 1898 must be entered into a book knowr as the Back Tax Book" by the various clerks of the boards of su pervisors, within sixty days from the passage of the act.
 In this book the aggregate of all delinquent taxes will be charged te each tract of land or town lot as the case may be. The owners will then be given until the 31st day oi December to clear up all their de linquent taxes by making payment of the same to the tax collector. Il the taxes are not paid by that time the tax collector will institute suits in the district court to foreclose the lien of the territory, which will have the same effect as foreclosure proceedings in cases of ordinary mortgages.
 The owner will be summoned to answer in the district court, and if judgment goes against him, the  property will be sold to the high est bidder to satisfy the lien of the territory, and for the payment of the costs, penalties, and attorneys fees. The owner will have had his day in court, and if the land is sold the purchaser will take a good title to the property, and if the owner refuse to surrender the pos session to the purchaser, the latter is entitled, under the law, to a writ of possession from the district court, and it will then become the duty of the sheriff to place the purchaser in possession.
 After the present delinquent taxes are disposed of, every year here after, it becomes the duty of the tax collector to institute suits promptly and collect the taxes.
 If this is done, it will be out of the question to have large accu- mutation of delinquent taxes in any county in the territory, says the Solomonville Bulletin. The law may seem harsh to some peo pie, but it has one good feature-it will compel everybody to pay their taxes, or else the property will be sold to some person who will pay them. It is of doubtful advantage to any one to have lax laws for the collection of taxes. The longer they run, the larger the taxes be- come of necessity, and consequently the harder to meet. If these taxes are never to be paid, it necessarily works a hardship upon those who do pay, and very little in the shape of a reduction of the tax burden can be hoped for.
 Under this law the collection of taxes will be enforced, as the tax collectors will be under heavy pen alties if they fail to enforce the law. Property sold under this law will carry with it good title, and it can be depended upon to always bring the taxes, costs, penalties and attorneys fees.
 It would seem that the best thing that can be done, is for everybody who is delinquent to get a move on themselves and pay their taxes in full and see hereafter that payment is promptly made. If the suit is allowed to proceed, costs, penalties and attorneys fees will run ur against the property at fearful rate, and must all be footed by the owner of the property. The law is unquestionably valid, and no one doubts its efficiency. It is gen. orally conceded that something ef- fective was needed in this territory and no doubt the law will give gen. eral satisfaction to all those who