| Show delinquent SCHOOL TAXES ru i THE following letter has been re from a distant county 0 august augusi 29 1883 1683 OB ailor deseret adwa I 1 xon the benefit of you your r s chain erbin ora era n this thib district will you please I 1 9 bress aresa your youn opinion on the follo following yr subject when special school tax I 1 becomes delinquent the list of W delinquent taxpayers is sent bent to tha tho 7 county nty assessor and ml collector lector for collection on receipt of 0 the ilat list who notifies alithe ali ail the tho delinquents that such anoh anch delinquent school taxes are aro in Nd his hands hando for tor collection requesting th om to call cill at his office before a jpe fp delfied date and settle bettle and rave sav e costs on receipt of this card the taxpayers remit the amount at onee once to the collector at his office the tee question la Is has the assessor lidid reed collector the right to add from 75 cents centa to costs on each delinquent lin quent taxpayer or when th they ey send gend the amount of their taxes by mail has he the right to return the fauney fau money fab ney demanding 75 cents or 1 in addition to tho the tax for costs there by lay causing an expense of postage or register fea fee twice to the taxpayer in the above cases the collector has been men to no expense except one poa tal card eard to each delinquent taxpayer er and his time occupied in ariti writing i them I 1 am a disinterested party part yand and ask this information for tho the benefit of I 1 the people here respectfully hum SUM subscriber inthe school law provides that when special school taxes become delinquent I 1 a list thereof shall be ba handed d to the county collector ot of the county in which such district Js is located which collector shall proceed and collect the said tax in the manner as provided for the collecting of territorial county and school taxes eto etc p the revenue Bevenue law provides that the collector on receiving the abstract roll from the clerk of the county court shall proceed col elect lect the taxes in this way first he shall furnish to each taxpayer a notice odthe of the amount of tax assessed against him and where and when payable 11 second if the taxpayer neglects or refuses to pay by the time specified the tho collector is authorized thorl zed zea to levy upon enough taxable property to pay the taxes and costs coate and proceed to sell it under specified regulations this Is the method of collecting the general taxes and this mode must be pursued by the collector in regard to the special school taxes the list of V aich ia placed in his hands for col ide lection tion tiou theae there is ili no provision in the law for the addition of siny tiny collector collectors a fee to the amount of the special school tax if the tha taxpayer res ponda ponds to the notice of the tho collector and pays the tax at the time and place designated we see no legal g ground r aund for demanding any diny sum in excess of tho the tax but buh it a levy is made upon property costs ensue and can caubo bo collected as aa provided by law we ve think the law is a little lame in not making special provision for the payment of the county collector in collecting special school taxes the inference would be on oa taking the achrol law and the revenue law together that tha tho collector would re ra belve compensation for collecting delinquent special school taxes at ahe ahn ho same rate as for collecting the genera general taxes and this would como coma out of the amount to be paid into the tha county treasury which is to bo be drawn on tho the order of tho the trustees this would bo very inadequate compensation for the collector on account of the smallness small noss nesa of the amounts to bs ba collected collect sd for special school tax and entail loss apon the school district to the emondt amount of the percentage deducted and thus the delinquent elin quent would bummer buffer nothing for wat mat t negligence but stand on en the bame same footing as aa the prompt taxpayer this la is not just oither olther to the district tho the collector or the law abiding taxpayer batee see seb fud guo noi warrant in the law for buletin mulcting mulching ting 9 the delinquent until extreme meas maas ure are taken and a loty lovy is made upon his property w Tho the proper way Is lafot lafof fot the taxpayer to hettle hettie with tho the truB trustees tees after atter re celsing proper notice of the amount of ottola 1113 llis special school tax and the tho time for payment and thus save himself and others need laas trouble and expense ample time Is ia given for th tb 13 I 1 a by the provision of the school lawand the taxpayer who refuses refutes or neglects to comply with that law does not show himself a good citizen and ought not to complain if he has hag to pay something in addition to his hib tax for his failure to perform hig his duty an amendment to the law I 1 providing for the payment of tho cost of collection by delinquents when special school taxes are collected loc lec ted led by the t he county collector appears pea ra to be necessary at the next session of the legislature |
