Year: 1861

ant, and yet it will be urged TO alter and modify
the time Of limitation of rights OF action be ex-
tended, and that rev and more lenient provisions
be inserted for their benefit. In the case Of the
resident, the execution of the law is steady, Wig.
orous, unrelenting, and often cruel, and yet no
remedy is proposed for tha, class of persons who
above all others, ought to receive whatever ben.
efts may result from any change of the law by
the present Legislature in this regard. Although
the Auditor sees no necessity for any char ge,
yet feeling that strenuous effort will be made
to accomplish it, he proposes to extend the time
of limitation Of right Of action. The provisions
in respect to that right are:


"lst. When the deed shall be annulled accor.
ding to law;


taxation at the date of the assessment of the tax.
es for which it was sold;


"Sd. When the taxes have been paid to the
proper officer, within the time limited by law,
for the payment REDEMPTION thereof; or,


"4th When certificate that no taxes were
charged against the land has been given by the
proper officer, within the time limitedby law, for
the payment or redemption thereof" and the
Auditor SAYS that the limitation of the right of
action contained in the above quotation, was un-
doubtedly cause of alarm to land holders who had
relied upon errors in the assessing or returning
officers to defeat the tax title.


Now, in the above it will be seen that there
are four very important and just considerations
at any time be made void and of no effect, and
further, even should there be the slightest irreg.
ularites to establish ground for annulIing the
title OF the tax purchaser, even then it may run
over four years. during which time it is subject
TO be set aside Now i'll right, justice and equal
ity, this time of fright of action" ought, and
should not be extsnded-ou the contrary, the
principles Of justice would require its abridg-
ment Four years time is sufficient for the spec
ulator to pay his texes, when the poor resident
is absolutely forced to meet the demands of the
tax collector on ten days notice, or his goods
subject to be seized for the payment thereof
The wisdom of the present Republican Legisla-
ture will, l am sure, repudiate the extension of
the time Of limitation of Rights of Action"
when such All act would be in violation of the
best interests of the State, and void of justice to
the settler who is debarred any such privilege.
Should the Legislature allow more time, five or
six years for the redemption OF property held by
spectators, then the same leuient consideration
ought, also, to be extended to residents whose
welfare and prosperity are identical with those of
the State, and it may be truly said that, in no
other State of our Union, ar, the laws so mild in
enforcing the payment Of taxes levied upon prop.
erty clamen by non residents, are our own
The burdens aud expenses OF carrying on the
machinery OF State Government should be in,-
posed upon all alike there should be TO distnc-
tons made and it there any, they should he
in favor of the citizens. We wish no alteration
in the presen: law it is unnecessary and uncall.
ed for, but that it should remain upon our Stat.
utes in principle and spirit as it now is, and as
made by our las. Republican Legislature.


TAN PAYER.