The Ward County independent. [volume] (Minot, Ward County, N.D.) 1902-1965, 1913-11-27
ALL TAX SALES
THIS YEAR ARE
DECLARED VOID
SUPREME COURT DECIDES THAT
NOTICES SHOULD HAVE Ap.
FEARED NOV. 18.-PRACTICAL-
Lf ALL NOTICES PRINTED
TWO DAYS LATER ON NOVEM-
Der 20.

Bismarck, N. OAK, Nov. 26. - At
tention has been called to the
change in the law governing the pub
LEGATION of notices Of tax sales. In
many of the counties Of the state the
notices which are now running were
published too late, for the sale which
occurs on December 8. This will I'M
doubtedly invalidate tax titles accord
ing to this law, and in any event it
will lead to much litigation and the
undoubted setting aside of tax titles
acquired under the sale of December
9Th.
Section 1874 Of the revised code
provides for three (3) publications Of
the notices of sale, and that the first
publication shall not be less than
nineteen days before the date of sale.
This law was amended by chapter 22O
of the 1913 session laws, to read:
Said delinquent tax sale notices shall
be printed for three successive weeks
Immediately proceeding the tax sale"
The provision for the publication of
the first notice not less than nineteen
days previous to the sale is not found
in chapter 1874, as amended nj the
1913 session laws.
The supreme court of this state has
held in the case of Finlayson VS.. Pc
terson, 5th N. D. 587, that the express
sion quoted "for six successive weeks,
at least once each week, that the first
publication must be made at least AZ
days before the date of sale" This
case involved the length of time that
the first publication of the notice of
foreclosure in a mortgage sale should
be published prior to the date of sale.
The law provided for one publication
each week for six successive weeks.
The court construed week to mean
seven days, in the following language:
"The statute requires the publication
Of notice of sale or foreclosure of
mortgage by advertisement to be
made for six successive weeks, at
least once in each week." The first
publication must be made at least for
ty-two days before the date of sale, or
foreclosure proceedings will be void"
There is no escaping under the stat
ute and the decision of the supreme
court that the first publication of the
notices of tax sale to be held on Dec.
8, must have been on Nov. IS. This
would have given twenty-one days no
tice. However, practically all of the
notices of tax sale were published in
the weekly issues of the different
newspapers on Thursday, Nov. 20,
and as consequence are two days
late, leaving but nineteen days be-
tween the first publication of notice
and the date of sale. This will I'M
doubtedly be one of the most prolific
sources of litigation since statehood,
and there can be but little question
that tax titles issued under the sale
will be void.
The whole matter has been referred
to the attorney generals Office, and
they have held that section 1874 bears
the first publication to be 81 days be-
fore the date Of sale, and publications
made on Nov. 20 are too late to COM
ply with the provisions of the statute.
The invalidation Of these tax sales
will necessarily result in considerable
loss to the state and local taxing dis
tricts, through loss of penalty and in
terest.
States Attorney Nestos, regarding
the matter says: 81 am surprised that
somebody did not discover the change
in the law in time to notify the offic-
ials. understand that practically
every county in the state is in the
same fix as Ward county / take it
that no tax sale will be held and that
the taxes will merely stand against
the property.
Mrs. F. J. Ressler, Of Elgin, Mimi,
has arrived for visit at the home of
her daughter, Mrs. S. H. Wolfe.
Miss Ruth Carroll, who is attending
tho cto+o ,,,,ivorcifv hoc o,,,.;xznd ~