Salt Lake Telegram | 1936-02-01 | Page 10 | Drainage Tax Trick Ruled out by Court

DRAINAGE TAX TRICK RULED OUT BY COURT The state tate supreme court Friday gave an an that opinion precludes des possibility pos pos- of ot property owners evading drainage district taxes by reclaiming reclaiming reclaiming reclaim reclaim- ing property after allowing it to g goto go to tax sale The e court upheld a court ruling from which an appeal was wa taken by W W. H. H Hadlock former forme state bank commissioner and E. E E EStreet H. H Street examiner in charge of ot liquidation dation of ot Exchange Savings Savings Sayings Sav Say ings bank against the Benjamin drainage district F. F E E. Pey and two other members members' of the dr inage district district district dis dis- dis- dis board The opinion to which Justices Justice James H. H Wolfe and W. W H. H Folland dissented said To permit an owner who had hat failed tailed to pay taxes levied and assessed as as- against his property t to become become become be be- come a purchaser at a tax sale fo forstate for tor state and county taxes and thus thu wipe wip out the lien created for tor and 1 In behalf of ot the drainage district would destroy the very purpose o othe of the drainage district act Inducement Inducement Induce Induce- ment to refrain from paying hi his taxes would be held out to each landowner within the district It Fridays Friday's opinion was in contrast contras to a decision by the same court i ithe in inthe inthe the Hanson Burris-Hanson case c se now being beIng being be be- ing appealed to the supreme cour court courtot of ot the United States in in- which th the court held a stranger buying property property prop prop- erty at tax sale is freed of paying payin those taxes The Pey case cose differs differ in that a person interested in th the property sought to evade taxes through tax sale