Show delinquent TAXES 8 the taxpayer who pays paya should not be penalized tor for bis honesty and thrift by being forced to assume anu burdien of maintaining government while the delinquent taxpayer is permitted to escape As a matter of fairness to all who enjoy tho the privilege 0 of f government taxes once imposed should bo be collected an analysis of delinquencies will show a marked disparity disparity betwee i counties where practically the same physical economic rind find Indu industrial industria condit conditions toms exist it may bei be that pub lie lic officials in the counties where these are so BO marked may have some reasons to 10 justify the unfavorable report but why should san juan have a delinquency of overt over 40 per cent and grand county per cent why should emery bo be delinquent dolin lin quent to the extent of per cent and carbon county only 7 per cent uinta has haq a delinquency of 17 per cent and its neighboring county duchesnau chesna Du 33 per cent while it is true that tic no public official can force payment of taxes the question art arises whether many thousands of dollars are not lost annually duo due to failure on the part of public officials to collect personal property taxes it if la is the duty of tile the assessor to collect these taxes at the itina of assessment where the amount is not secured by real estate lie ile haa aau the tha alternative of procuring a goot good and sufficient bond guaranteeing the the payment of all taxes levied Is this rule observed it Is expected expect eu that the county treasurer shall co operate in every way and when these theae londs are delivered to bilm ho he take immediate action and collect the delinquent personal taxes either from the delinquent taxpayer or from the bondsman tle assessment roll discloses tn fact when a taxpayer has escaped the payment of his personal property tax the tax dodger la Is still with us ilu ho pays paya his taxes only when strenuous I 1 measures are employed it ho be discovers a weakness or tenderness on the part of tile the asse assessor asor or treasurer to collect personal property taxes he regards that as an achievement on his part and proceeds to tell anu news to his neighbors As a result 0 this propaganda others are led to employ similar tactics and thus the number af delinquencies on personal property tax increase our laws provide that all necessary sa ry costs of collecting these bellu ament taxes shall be charged against the tha nellin quent this should be alg porously enforced as a penalty against the tax dodger when real estate lu it sold for taxes and taxes are not paid within the period of redemption as provided by law the county corn cam missioners miss loners ners should immediately take deeds upon all such property and sell the property to the highest bidder it la Is a favorite method of tax dodgers to allow the tha taxes on their property to remain unpaid for several years and then come before tho the county commissioners with a hard luck story and throw themselves upon the mercy of the court and suggest a coni compromise county commissioners havo have no right under the law to 10 make any such adjustment the amount must standi as aa represented on the tax notices c as it la is fundamentally unfair to the honest taxpayer who meets his obligations ligat ions regularly and constantly to allo athe tax dodger to evade the law and when finally pressed pres sedi to suggest an a compromise then again delinquent taxpayers not bu be permitted to redeem their real estate sold tor for taxes witti out first paying the taxes upon their personal property personal property tax is a lien upon real estate thy the question of the priority of tax liens over a mortgage lien hen was recently determined in the case of union central life insurance company vs the pluto county the court held that the tha tax lien hen is a paramount lien on the property assessed regardless of the tact fact that the property may bj mortgaged county treasurers treasur ers havo have no authority to accept a redemption demp tion ion without a collection of all ot of the taxes levied against the th prop orty provisions are macle to 10 relieve I 1 indigent n I 1 people and widows A delnato provision is made for the abatement but the off officers leers charged with collect ton ion of taxes can in no wise be excia ed for their failure to to collect tabea in full or to sell the property as provided by law in order to satisfy tn i claims which tho the state or some political subdivision sub division may hold against that pro property perty A tax is an enforced contribution for the support of government many taxpayers find it extremely difficult to tio meet this demand but the appreciation pre clation of the benefits which tic in crue to them andi and their children childre through the orderly process as of df government Is an incentive to meet obligations regularly those ers era who do not have this same appreciation pre clation of their obligations should be made to bear their burden it td obviously the duty of the proper ot of I 1 clala to reduce this delinquency anu to protect the honest taxpayer against the tox tn x dodder dod ger utah taxpayer |