The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1905-05-11
STATE COLLECTS
TAXES IN FULL
JUDGE ELLIOTT RULES ON INPoR-
TANT NEW POINT.
Omission Of Delinquent Taxes from the
\ Lists for Any Year Does Not Affect
the. States Lien, and Owner Must
Pay the Full Amount That Is De-
linquent.

If county auditor neglects to add
the amount Of delinquent taxes in the
delinquent taxlists Of the succeeding
year, can he add this amount to the
amount due in delinquent lists OF tho
next succeeding years
Judge G. B. Elliott, in a decision filed
today, holds that he can and that the
property owner must pay; The point mas
never been decided in the local courts
before and the decision is most i'm
portant one to the state and to tax
payers, as it affects q large amount OF
property and will mean the collection
OF large sums. s.
George F. Dean brought suit to com
pei County Auditor Hugh r. Scott to
issue a tax statement for lot 4, BLOCK
65, town of Minneapolis, without the
delinquent taxes for the years 1894,
1895 and 1896. The property nag Tag De cen
set aside in 1897 and the back taxes
paid by the holder of the tax title had
been refunded. The auditor neglected
to put these refunded taxes on the tax TAX
lists of the succeeding year. lie dld put
them on the year afterwards and to
this the owners, George F. Dean ct al,
objected, claiming that the failure 10
put them on the succeeding He aaa
estopped the auditor from putting Cnem
on later lists. -. -
Judge Elliott made careful study or
the case and has written an aole ue-
cision and memorandum. In the Aeni-
orandum the court says:
| States Lien Remains.
The lien Of the state remains not"lt1,
standing the failure to enforce II III 'ile
particular proceeding. Section loio Ger
tainly directs the auditor to 1ncluoe tiie
refunded taxes. in the delinquent 1lsts ioI
the following year. but it does not at
all follow that a failure to do this de-
prives the state of the right to the taxes
In nv Judgment the provision IS OIL
|rectory, having for its object the protec-
ton of the revenue of the state anu
the prompt, orderly and systematic ad-
ministration Of the laws.
Tax laws are often construed with great
strictness and this is proper where the
provisions lie at the foundation or the
proceeding and especially where, thru the
observance or nonobservance of some
| statutory provision it is sought to pre-
| vent the owner of the land from re-
deeming from a tax sale.
This provision was not placed In the
lstatutes for the protection of the citizen
or for the purpose Of preventing the sacri-
fee Of his property, ard its disregard
can in no way -injuriously affect his
> rights. The provision was designed fol
the guidance and direction Of public Off
GERS in the matter of future proceedings
for enforcing, the collection of take:
justly due on the land
The taxes upon this lot for many year:
have been unpaid. The owners can OBJ
tain no vested right to exemption from
taxation thru the failure of the count!
auditor to assert the claim Of the stat
until the statute Of linlita ton has run
AS said by Mr.. Justice Brown in rea
. ton to another case, all..the owner has t.
, do is to step up and perform his dut.
! toward the public and pay his taxes int
the treasury. ~ n. -, -