The herald-advance. (Milbank, S.D.) 1890-1922, 1915-12-10
MISLEADING REPORT
LARGE NUMBER OF INQUIRIES
FROM HoMEsEEkERs REGARD.
ING SOUTH DAKOTA LANDS.
OTHER ITEMS OF INTEREST

From the Capital City, the Various
State Institutions and from
Many Different Parts Of
the Sunshine State.
Western Newspaper Union News eerucs.
Pierre.-The government land office
in this city is receiving numerous in
Quiries based on the recent Washing
ton special to the effect that two and
a half million acres in Stanley and Ly-
man counties has been opened to the
cember 10. The order covered the
whole acreage of these counties, when
in fact there is ABOUT 100000 acres in
scattered tracts in Stanley, Haakon
and Jackson which are subject to the
enlarged homestead act. There are no
tracts in Lyman, as all vacant govern
ment land in that county was sold at
public auction in the land office in this
city about two months ago, and the
county cleared of land for entry. The
order covers Stanley county alone, but
in fact spreads over Haakon and Jack
son which have recently been carved
out OF part of Stanley county.
Gov. Byrne Chief Speaker.
Gov. Frank M. Byrne was the chief
speaker at the closing session of the
annual convention of the South Da-
kota Dairymen's and Buttermakers' as
ISOLATION which convened at Sioux
Falls. Other speakers included w. A.
McKarrow of the United States depart
ment Of agriculture; T. A. Meehan,
dairyman of the United States depart
ment Of agriculture: T. A. Mechan,
dairyman of the United States and
state agricultural extension depart
ment, and Prof. c. Larson. of South
Dakota Agricultural college. The
place for the next annual convention
will be decided by the executive com
mittee. The following officers were
elected for the coming year: Presi-
dent, A. w. Willander of Beresford:
OBSERVATION-DISCLOSURES, A. P. Ryger,
Bookings. The last evening those at
tending the convention were guests of
the commercial club at a theater par
ty. which was followed by a Dutch
lunch and smoker.
Delinquent Rate Fixed.
The attorney general rules that if
land Is sold for delinquent taxes, am
later the owner desires to pay up and
redeem his land, he must pay the in
terest rate which was legal at the time
the land was sold. and cannot take ad-
vantage of later reductions in the legal
rate. In Clark county a tract of land
was sold for delinquent taxes in 1912.
dra wing Is per zen interest, and since
that time the purchaser has been pay
ing these taxes and the party now own
ing the taxes desires to pay up. The
Inquiry was: Must / pay Is per cent
for all the time or Is per cent up until
the 1913 act, which lowered the rate
OF interest to II per cent, and then II
per cent from that date?" Mr.. Cala-
wells ruling is that the change in stat
ute does not affect the obligation of
redeeming from prior sale and the
statute requires that he must pay in
terest on such taxes at the rate at
which the land was sold.
Surety Company Liable.
The supreme court holds, in the case
OF De Rockbrain school district No.
l, CorsOn county, hat a surety com
pany is liable for money lost in case
OF bank failure, where a bonded Off
Ger had deposited moneys in the bank
before the failure. The case was
brought against the Northern Surety
company, and a judgment for 1912
secured in the circuit court of Corson
county, which has been affirmed bv
the supreme court. The treasurer of
that township, who had given a bond
through the Northern Surety company.
deposited township funds in the First
State bank Of Mclaughlin, and, when
that institution failed, suit was brought
against the surety company for re-
covery.
Express Companies Save $137, 1000.
The saving Of approximately s137.-
600 to express companies doing bust
ness in South Dakota, through the de-
cision rendered by the United States
supreme court in the express company
tax cases. Is divided among several
express companies that resisted the
payment Of taxes. The amounts In.
VOWEL are: Wells-Fargo company.
$4,000; American Express company.
$4,000; Adams Express company. S.
900. The last named company is con-
testing its 1918, 1914 and 1915 taxes.
and $4,000 for the United States tx.
press company. which has refused to
pay It's 1913 and 1914 taxes, but which
was not assessed for 1915, as 1t had
ceased doing business in South Da-
kOta.
Tax Act Invalid.
Attorney General Caldwell holds
that the tax limitation act OF the last
session Of the legislature is ~unconsti-
tutiOna1 Tho nou, ont no. .--