The Blackfoot optimist. [volume] (Blackfoot, Idaho) 1907-1918, 1914-12-31


less litigation. There ought to be
one payment of taxes, once in each
year, and if the taxes are not paid
by the first Monday in January each
year, tho Treasurer should be re-
Quired to remain in his office every
working day in the year and receive
the taxes from any party desiring
to pay same, and in addition to the
taxes due from the taxpayer to col
lect, say, 1 per cent for the first
month, per cent for the second
month and per cent for the third
month, and at the rate of 1 per cent
per month until the property is ad-
vertised, and then if paid before sale,
add the cost Of advertising, and,
when sold. those items ought to be
added to the amount for which the
property ought to be solo. either to
individuals or to the County When
redemption is made, either from the
individual Or the County, add inter-
est at the rate of 1 per cent per
month and at the expiration of two
years and nine months, the holder Of
the tax certificate be required to ad-
vertise that the holder of the certifi-
cate of the property described would
take deed at the expiration of three
months, also stating the year the
taxes were delinquent, and the amount
necessary to redeem same. Said no.
ticc should not only be required to
be published, but in addition thereto
a personal notice should be served
on the owner, if he can be found, and
also notice served on any person
living on the real property, and sworn
returns made by the officer or other
party making the service, and copy
of the notice and sworn return to
be filed with the County Treasurer
before tax deed can. be issued to
the purchaser of the certificate, or
to an assignee, whether to individual
or county. This notice is all that
should be required, and no property
should be sold without good and suf-
ficicnt notice being given such as is
required to be given in cases of fore.
closure of mortgage. In tho above
recommendation there is n chance for
the owner to redeem at the least cost
practicable, instead CT the present
statutory requirements which practi.
cally confiscates the property by load
ing it down with penalties, costs of
foreclosure, attorneys fees and othef
absurd provisions and fees until the
value of the real estate is frequently
more than absorbed and wasted.
The authors of the present 1913
revenue law, whoever they may be,
have done UNNECESSARILY more dam.
ago to this state than the unfortu-
nate criminals who are now serving
time for their self-confessed crimes
Their offences can, largely, be mea
sured by dollars and cents; but this
last and worst production of revenue
legislation is SO far reaching, immca.
SUI able in it's evil and baleful conse.
quences that there is no comparison
that could be made that would do
adequate justiceNo it.
Matters connected with the revenue
laws which have been overlooked, be-
ing the fact that when the counties
or individuals after paying cut large
amounts of money to get deeds to
property which has been foreclosed
under this law, when the land comes
under the Carey act
The water right is a prior lien to
the tax deed ard the owner will have
to pay up the water right which goes
with the land or the owners of the
water right will file liens en- the land
and foreclose the same and the diff
terent counties where such lands arc
situate, and have bid in same, have
toreclOsed the tax certificates and ia
ken tax deed to the land so sold,
will have to pay up all water claims
OR lose the land, and in either
event the counties will have to as.
sumo these water burdens or losa
all of these taxes, with added costs
and expenses, which they gre forced
into by the present revenue law.
This is very serious matter, and
should be looked into at the earliest
practicable moment.
Another matter is; which will lead
to much litigation, such as the ques-
ton of whether foreclosure proceed.
inSs will have to be instituted be.
fore deed can be secured to property
sold for taxes OF 1911, which in view
OF the recent decision of the Su.
prone Court, which holds that the
law requiring tax certificate holders to
advertise before deed can be takeL
on certificates issued before this
law requiring advertising was enact,