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B-46548 1 (1945-01-26)

handle is hein.gao/gaobadafy0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON 25 n1-46543 j94' iar Food Admrnistrator, Var Food Adinistration. ;Wy dear Judge Joness Consideration has been given your letter of Decemnber 27, 1944, as followeS wo are submitting for your consideration a problem that has emerged in connection with the liquidation of the resettlement pro- jects of the arFm Security Administration. Pursuant to the item entitled tLoans, Orats, and Rural Rohabilia- tion' in the Department of Agriculture Approriation Act, 1945 (58 Stat. 675), which appropriateo fuZnd for the 'liquidation as expeditiously as possible .'of 2ederal rural rehabilitiation projects under the super- vision of the ar Food Administration,' the FlkA has boon carrying out an intensive policy of liquidating all such resettlement projects under its juriodiction At the time the Governmnt acquired title to certain of the resettlement project lands in question, tax assesments became valid liens aCainst the land pursuant to the principle subsequently enunciated in the decision of thd Supreme Court of the United States in the case of United States v. Alabam, 313 U.S. 274. While such lions remain unenforceable as long as the Government continues to hold title to the lands, these liens, in maost cases, becoe enforceable ao soon as the property is conveyod to private individuals. Accord- ingly, unless the taxes are paid and the liens removed, the purchaser does not recoive a clear title to the land. In addition, where any of Ouch lend is sold on credit, the Goverrnment does not receive a first lien on the land and its security position is thereby jeopardized pTo tanto unless the purchaser is in a financial position to pay sudi taxes and in fact does so. Accordingly, we wjould appreciate your opinion as to whether payment, in order to remove these valid liens, may be considered a proper axpenditure in liquidation of the projects and may be paid fran funds appropriated for such liquidation purposes. Ia decision from omtroller Ceneral ecarl to tho Governor of Far. Gredit Administration, dated Sc.tember 9, 1935, (15 Comp. Gen. 179), it was stated:

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