Devils Lake inter-ocean. (Devils Lake, N.D.) 1909-1915, 1910-12-09
IMPORTANT l A
jA|.,'S!'|
DECIDED
SUPREME co URT HANDS DOWN
$ss DECISION IN LE8RATED TAX 4.
CERTIFICATE ACTION.

81 EClSiON I'M CELEBRA TAX 81
CERTIFICATE ACTION.
a case Of conside cradle Importance
to nearly every one, and Of particular
interest to residents Of this county was3
decided by the Supreme Court of this
state Thursday. It was the case Of. the
state Of North Dakota ex rel Ernest
=. Moore. petitioner and appellant vs..
Gus Furstenau as County Treasurer Of
Ramsey county, North Dakota, defend
ant and respond lent. IN this case Ern-
iest R. Moore an invest OF Cedar Rap
Ids, Iowa, who held tax certificates on
Devils Lake property on which there;
had been levied both general and spe-
cial taxes rendered payment Of the
general taxes as subsequen tax pay
ments to his tax certif fcates. The coun-
ty treasurer refused to accept the pay
nient Of the general taxes as "subse-
quents" unless the special assess
ments on the prennis SEES involved should
be paid at the same time. Mr.. Moore
then applied to Judge Cowan for 9 per
emptory writ Of mand damus to compel
the treasurer to accept such general
taxes as "subse sequents'' to said certifl-
Gates without the payment $of the spe.
cial essments. Judge CoWan refus.
ed to make such an order and an APP
peal was taken to the supreme court.
MI. Moore was represented by Flynn
& Traynor Of this city, and the coun-
ty treasurer by Messrs p. u McC Glory,
and D. G.. sDuell, Ii District Court and
\ Cnthbert before the Supreme
. Court. s:s:S
Pa: The Supreme Court eYersed the
lower court, decided the scases for MI.
Moore and ordered Judge CoWan to
issue the premptory writ Of nnand damus
at once. d 8 5st$
Following is the syllabus Of the
court: ID ;5s
ss;553 An owner and holder Of & tax sale
certificates issued on sales OF real es-
!: tate for delinquent general taxes Or for
delinquent general taxes and de1in.
quent special assessme may pay
the subsequent delinqu ent5 general tax
es assessed against said premises
Il without paying any subsequent delin.
4 quent special assessments against and
obtain receipts from the county treas
turer FOR such delinquent general taxes
so paid and the amounts 50 paid shall
constitute additional liens On the land
for which the tax sale certif fcates were
issued. g8f 5S2$
The effect Of this decision In; 80 fal
as the City of Devils Lake is concerned
! relates to the collection of5speclal ass
! esgments against city property 20,
I sidewalks, sewer and grading. Hereto
], fore when q buyer Of taxes held Ger
tifcate against city property, in ordel
81 to protect his certificate, the county
Z treasurer has required the certi iacate
Y holder to pay mp any delinquent spe
cial assessments equently assess
q ed. Under this decision the holder d
the tax cert flcate can ignore the spe
cial assessments II he so desires amt
the city win probably have either 70 in
terest buyers to buy up the delinquen
4 special assessments o. redeem from
the state and county taxes III order u
q protect the city, Hen.
while the case war, against the couln
ty treasurer, the City Of Devils Laks
asked TO be allowed 20 intervene an,
B file briefs In .the supreme court g
tf,at the decision is made after an op
portnnity On the part of the city ~ =, ;,
fully heard 's3s
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