Year: 1861




ing wise suggestion as the result of his expert
ence in that Office.


"The efficacy Of the law for the collection o
taxes depends very much upon its stability anG
permanenee frequen, and important changC.
tend TO destroy confidence and deter capitalist:
from investing their money in tax lands"


And it would be impossible for any rational
/ person who had the interes of the State in view,
TO observe the workings of the law for the col


ecticn of taxes for the past eight years to arrive
at different conclusion.


| The constant changes in the tax laws to which
We have been hitherto subject, affected by those
interested in staving off the day Of payment, or
if possible, to wholly avoid the payment thereof,
has caused a want Of confidence in those who
have hitherto invested their money in tax land,
and thereby enabled the State to replenish her
Treasury.


The Legislature of 1853, in section SO, gave a
partial limitation Of five year after the record OF
the deed, and the books Of the Auditor Generals
Office will show that the State had never at any
| former period received so large proportion OF
the taxes due, and this favorable result continue d
until 1855, when the Legislature, as soon the
| inducemen; held forth by the five wears liIni,a
| ton in the law Of 1858, had operated TO induce
purchasers 10 invest, and thereby enable the
State TO possess hefsslf of their noucy thus va
| vested, repealed the FIVE years imitaIiOn ia sec
ton SO, aud thu cut of the benefit o. that in
ducement which had been held forth 10 them by
the preceding Legislature, and through which
the result OF this repeal Of the limitation was
the non-payment OF taxes upon the non resident
land had became almost universal thing through
out the State, and soft continued until the embar
rasSed state 81 the Treasury in 1858 compelled
the Governor to cal an extra session OF the Leg
stature, and he twice by message, recOmme; ded
to that body at the extra session, the passage 81;
an effectuai amendment 10 the then existing lsw
whereby The Stale could enforce the payment OF
delinquent taxes, which law had become dead
letter upon the statute books 80 far as non resi-
dent lands called in question.


AND The beneficial results Of the law of
A. d. ISIS can he gathered from the books OF
the Auditor Generals office, and his Annual Re-
port to the Legislature the following year, which
shows that over quarter Of million of dollars
OF back taxes was reslived by the State in re-
demption or sales within the year next succeed
ing its passage.


But the near approach of the present session
of the Legislature has induced many non.res-
dent land owners to defer the payment of his
taxes for the present until ali effort could be
made to induce that body to so amend the law
as to give them all opportunity as heretofore, to
protract the day of payment, or if possible, es-
cape it altogether.


| And If the Legislature should at this time
amend the law so as 10 effect any important
change" it might well be said in the appropriate
language of the Auditor General, that it will
"tend to destroy confidence, and deter capitalists
from investing their money in tax lands" The
limitation contained in the act of 1855, section
SO, forms portion Of the conditions of TIE pur-
chase of the lands sold under the law, aud for
the Legislature low 10 repeal that limitation
which induces the purchaser TO part with his
money, would be the exercise of dishonest and
| urj rjustifable assumption OF arbitrary power, not
justified by the slightest necessity of the case,
nor sanctioned by the leas; shadow of honesty,
and wno in future would he trapped after such a
| faithless act on the part of the State, however
liberal the inducement that may be hold forth to
| replenish the Treasury, and decent regard for
honesty would require that the whole conditions
of the contract whereby the State possessed her.
self the purchase money for the land sold, should
be carried out in good faith.


| Yet the Auditor General truly tells us, " not.
withstanding this serious objection to changes in
the law. am constrained 10 believe that strenu
Gus efforts will be made to change the law in
respect TO the limitation of the right of action,
which 1" limitation now extends over four wears
from the time the taxes becomes due, which TINE
the actual settler is compelled to pay Or have Iii.
property sold without any fright of action,
and who is il that will make this Z" strenuous eff
'orts" Is it not the nonresident interest? these
who desire to avoid the payment of this just pro
portion of the burdens of the State? IL certain
ly is not those who pay their taxes, and it is not
the resident, for he is compelled to pay his take.
when they become due.


The Auditor General further says that .'shouid
the Legislature deem it wise 20 make important
changes in this respect, believe an extension o
the time for redemption to (say) four years iron
the day OF sale, with (say) % per cent. interes
tatter the first day of February, when the tax bC
comes due, until the day of sale, and 81 per cen
per annum interest thereafter, would then max,
the Auditor Generals deed prima facia evi
dence OF the validity of all the proceedings from
the assessment to the delivery OF the deed, All,


limit the right OF action to one or two years from
the date of the record OF the same"


II the nonresident interest should succeed il
their strenuous efforts sor change the abov


suggestion of the Auditor General possibly wou


be as little Objectionable as any.


But as the land is not sold until one year afte
the taxes become due, aud then for it to remain


subject 20 redemption for four years thereafter


woa!d give anonresdent Ave years to pay his tax


es or procure its canciimeni, while the resden
is compelled to pay forthwith, and al the expi


ration OF this five years 10 remain still anothe


two years subject TO litigation, before the pun


chaser can safely improve the land, even if i, ha


been abandoned by the original owner, thus ma
king the shortest peirod required for the nonres


ident seven years from the time the taxes becom
, due and are collected OF the actual settler


1 ho IL