Proceedings of the House of Representatives, Legislative Session, State of South Dakota Volume 1901

Proceedings of the House of Representatives, Legislative Session, State of South Dakota Volume 1901

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1901 edition. Excerpt: ...N. 2 or N. i shall be used, etc. etc. it shall be held to mean the North Half. This bill aims to legalize blunders on the part of certain county oflicials-and should be vetoed on the general ground of public policy. The only per sons benefited by this law are: 1. Incompetent public oificials; 2. Speculators in tax sale certificates and tax titles. From the formation of our government the courts of our country have recognized the fact that tax laws, --whereby the holder of a tax sale certifi cate may for_a very inadequate consideration obtain title to lands, where the, tax deed and restore the land on payment of taxes, costs and interest, to the rightful owner. Among the variety of errors found in tax deed proceedings, erroneous descriptions such as are sought to be cured and legalized by the bill in question are the most common. Such errors, by an unbroken chain of decisions, have been held to be fatal to a tax deed. ' owner through neglect or misfortune, has failed to pay his taxes, provide a harsh remedy and accordingly have always mercifully construed such laws strictly, and as favorably as the rules of equity would justify, in favor of the owner of the land. "Strict construction," says Judge Cooley, "is the general rule in the case of Statutes which may divest one of his freehold by proceedings not in the ordinary sense judicial, and to which he is only an enforced party." (Cooley on Taxation, p. 266.) The purposes in describing the land in all tax proceedings, are first, that the owner may have information of the claim made upon him or his property: second, that the public, in case the tax is not paid, may be notified what laud is to be olfered for sale for non-payment; and third, that the purchaser may be...show more

Product details

  • Paperback | 408 pages
  • 189 x 246 x 21mm | 726g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 1236806581
  • 9781236806581