Boon's Lick times. [volume] (Fayette, Mo.) 1840-1848, 1842-11-26


and North Grand rivers. While the great-N
er number Of our citizens are supplied
| with ample water communication by means
of the Missouri md Mississippi rivers, near
lly the whole of the south estern portion
Of the State is dependent upon the naviga-
ton of the Usage, which, while unimprcved
can only be available, to any considerable
extent, for a small portion tt the year.
II, however, it shall br the pleasure of
the Legislature to divert tMs iund, or any
portion of it to objects other than those
contemplated by the grant, it will be nee
esSarJ to OBTAIN the previous assent ol Con.
gress.
invite the attention % the Legislature
to the existing laws for the collection OF
the tax upon land, and respectfully suggest
such notifications as will equaise the bur-
dens between resident and non-re sidcnt
proprietors, aud insure the more prompt
payment OF the taxes. Whine the personal
property OF he residen, is liza Die to be sez-
ed and sold by the collector, in default OF
the paymen, Of the TAX upon his ladn, the
nun resident is exempt from all distress, on
that account, and is allowed Years, within
which To discharge his liabilities to the State.
One Of the evils Of the present system is
the increasing quantity of land upon which
the taxes are not paid. Since the passage
of the present law, the nonresident de-
| inquent list has yelled 10 such an extent
as TO embrace the enormous quantity Of
more than t,o0 millions of acres, taxes upon
which are unpaid. Another of the evils
attending the exemption o! land from sale
Tor taxes, is that the quantity returned as
delinquent, is increasing, while the amount
of payments upon such lands is annually
diminishing. In proof Of this, | need only
state the fact, that, Of 485,8 acres re-
turned in 1895, the taxes upon 297,9O3
acres thereof have been paid, while of 6S5.
926 acres returned in l84l, the taxes have
been paid upon 1888 acres.
Another imperlecton Of the system is found in
the fact that all the lands which become forfeited
10 the State for the non payment Of the taxes, are
4 subject TO taxation for county purposes, and the
amount thereof required to be paid 10 the coun-
ties out Of the State treasury. This will become
in few years exceedingly burdensome TO the
treasury,
By far the greatest portion Of the lands, upon
which The taxes are not paid, owned by nom
residents, many Of whom have purchased largely
for speculation, and the justice of exempling them
from burdens, imposed upon own citizens, is
not perceived. The mode of enforcing payment
Of taxes is by selling the properly Of the delin.
quent; and to this remedy the personal property
OF the resident is subject, while the only property
Of the non resident, subject to the jurisdiction OF
our laws, is exempt from sale. True, after
certain number Of years, his land, in default Of
the payment OF the tax. is declared forfeited to
the State; but it is known that this forfeiture is
but nominal, there being no provision for its sale
by the State, and he Legislature extending the
time oil its redemption from year TO year. The
effect OF the whole system indeed seems 10 be
but little less than an exemption Of the land Of
non residents from taxation.
In connection with this sub cct, I would res
pccl(ulIy suggest that the expenses, incident to
the assessment and collection of the revenue,
might be considerably reduced and tho taxes
more properly adjusted by slightly increasing the
tax upon land, and exempting from taxation
such portions Of personal property as are unpro-
: duclive to the owner.
In the course of the present year, much en-
II barrassment has been experienced in the colec.
u ton Of the revenue, in consequence OF the fail
, nIe OF several Of the sherifs TO give bond as re-
= quired by law. As the sherfs are ineligible at
l. the expiration Of their second lerm and the only
penalty for failure TO give bond is forfeiture of
T. the office, they delay, in many instances, 10 give
:. bond until the termination Of their office. and
. them when there is nothing 10 forfeit, utterly re.
). fuse to enter into the required Obligation
+, To remedy this Inconvenience, and to compel
: such officers 10 perform their duties, suitable pen
Il altes should be imposed, and if it is thought best
- let the duties Of the collector commence upon the
= coming into office Of the new sheriff, instead of
: he first day Of January, as now provided by
q law.
If the collection OF the revenue in any of the
u counties renders the Office Of sheriff TOO onerous,
y the county courts Of all such counties could be
J. required to appoint collector.
- The law regulating the duties OF assessors is
= defective, and requires amendment. The penal.
ty Of the bond, which they are required 10 give,
has proved wholly inadequate, in many insan.
! ces, 10 enforce the proper performance OF lheil
duties.
u From the influence OF interested counses, or a
'e mistaken sense Of duty, The assessors OF forty
It three Jailed TO execute the act imposing tax
u upon money loaned interest, and money inves.
n ted in the purchase Of bonds and notes, for the
e. year 1S4l. This failure was the less excusable,
as The Auditor OF public accounts furnished the
le assessors in due time, with the proper construc.
ic ton Of the act and informed each that it wa, to
Ia be executed for that year. In some of the coun.
!c ties there has been failure 10 execute the act for
:. tn, present year.
n If it is desirable to derive revenue from the
he objects mentioned in The act-and it is presumed
that none will insist that the money lender