Omaha daily bee., 1907-01-20
TROUP AND SCAVENGER TAX
Eject Of the Judges Recent Decision on
Curative ssotion Of Law.
TREASURER FINK STATES HIS POSITION
No Criticism of Court. hut County and
City shouId Garry u Case at
once for n Final
Decision.


following to say regarding Judge Troup's
recent decision in the case OF the State
Of Nebraska. plaintiff. against the several
parcels of lands, etc, involving tracts
Nos. 9S7, sSs, $50. $50, $751; 992, s93, 994. 995
and 997, defendants:
81 have not. and do not, presume to
criticse Judge Troup's decision, as a de-
cisicn, on these tracts. That may well
be left to the tax-paying public, IL there
is to be any criticising. I have simply
stated what to my mind will be the effect
Of that decision, il It is allowed to stand.
And l may say, before going into the merits
of my contention, that Judge Troup's orig
inal decision and his supplementary pro-
nouncement. made after his attention had
been called to the so-called curative sec
ton Of the scavenger law, must be taken
together. They cannot now be separated,
In my judgment.
Let me quote the syllabus of a decision
Of the supreme court Of Nebraska in what
Ia known as the Homer case. That decision
was rendered on January Is, 1906. and the
syllabus is in these words:
The provisions of the statute granting the
| landowner the right to object to the con-
| hrmation of sale and defining the grounds
| of objection afford him an opportunity to
have the question OF the validity OF me ne
property; but he may be required to wait
until confirmation is applied for to litigate
| that question.
From the last sentence of this syllabus
II will readily be seen that the supreme
court ruling will except all cases which
have heretofore been litigated and closed
| on the validity of a tax under the scaven-
| ger act. 1t will be as readily seen that all
default decree cases that have not reached
the stage of asking confirmation of sale
are affected, and must be governed by the
supreme courts ruling in the Homer case.
Erect of Troup Decision.
Suppose we grant that Judge Troup s
decision can only AFFECT the LOO pieces
or tracts yet to be decreed. Then we will
find that the amount involved is $279, l62 a.
and this does not include the interest since
October !, 1904. The very small amount
spoken Of by certain people is not so very
small after all. II the city should lose
only majority of these LOO cases that
are primarily affected, by similar ruling OF
Judge Troup. the amount of money the
city (and probably the county, stands to
lose would still be very large. And II
alleged defective levies and assessments
are to knock out these cases the city and
county will make very small collections
indeed in the future.
Now in the default decree cases about
Il 1000 separate pieces were sold originally
or assigned to private individuals. The
city and county and the various taxing
divisions have already received the money
from these private purchasers. If the
original owners can step in when confirma-
ton is asked in this vast number of cases,
then several hundred thousand dollars
might have to be refunded, with interest at
7 per cent. How would this refunding be
done, when neither the city nor the county
has any money available for such pur-
pose? Clearly the refund could only be
made by the issuance of bonds or by in
creased levies.
1T has been suggested in an interview
by Judge Troup. and published, that the
court can, in effect, relevy these alleged
null and void taxes in any amount It may
decree. l would like TO be informed where
| a court gets any such authority, unless
possibly by way OF compromise, which
! must be willingly accepted by the de
PENDANT owner. Personally 1 am not con
, versant with any power conferred on
Judge by the constitution or laws to re
a levy a tax.
Fink's Present Attitude.
"It has been intimated that 1 am at
tempting to interfere with the business o
!, !, the legal and judicial departments. That 1
: not true. The position 1 take Is forced Of
me by the relation which this office bear
, to the public, both property owners an
certificate holders. The administration o
!, the scavenger law and the collection o
: taxes Hereunder is conferred in this Office
: and the treasurer would be derellct in hi
duty II he should allow to stand unchal
! lenged a court decision which must s
= vitality AFFECT the financial management o
the city and county. What 1 contend
= that this whole matter as opened up b
. Judge Troup's decision, ought to be carrie
TO the court of last resort for a ruling
and that this should be done at once.
81 readily admit the truth of Judg
Troup's assertion that l am not a lawyer