Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1858-11-26


TAX PAYING.-The new law relative tc
the semi-annual payment of taxes, like
most of the prominent enactments of the las
session, seems to lack cIearness of ex.
preston 10 an extent that renders il difficult
of comprehension and it's provisions suscepti,
BILE OF different constructions. It is highly i'm.
portant to taxpayers that they should know
precisely what its requirements are, anC
how and to what extent they are affected by
a neglect to comply with them. The fol
lowing, copied from a late number of the
Cincinnati Gazette, will proba bly, afford
some light on the subject
Many, if not most persons, mistake the eff.
feet OF the tex law passed at the last session
Of the Legislature, providing for the pay
ment Of one half of the assessed tax upon
the Goth of December. The sappositiou is
very general that the penalty is but five pei
cent upon the amountdue upon that day, ane
consequently that there will be nc addltiona
penalty if the taxes are not paid before the
goth of June of next year, and the penalty
tuGIClotGl 10 u ooSAh CVOdi ~ u OttlluhF \
rates OF interest charged by Bankers-say
about ten per cent. per annum.
A communicated signed by taxpayer,
was sent 10 DR.. Fries, the County Treasur-
er, a day or Two ago, propounding certain
questions, which he was requested 10 an
swer for the benefit of the Taxpayers gen.
orally, who may be ignorant ofthe provision,
of the new law. The Treasurer yesterday
after IN examination of the law, replied IL
these quostioEs, and as they are Of interes
every person whose name may be upon the
tox duplicate, ws publish the interogativei
and the replies:
Ist- 1.-THE half yearly tax on persona
property is not paid on the 20th Decembe
does not the whole tax for the year mature
on that day, and is not the penalty of 5 pc
cent. for %non-payment to be estimated OF
The 1choLe tax for the year!
To this question the Treasurer replies il
the ~afirmGtive; that the penalty of five pc
cent. is added to the rchoie tao which appear
upon the duplicate.
I'd. Is there any additional penalty 70
the n~on-Payment OF taxes on personal prop
ty. if not paid at any subsequent period t.
the goth of December!
The reply is in the negative; but partie
may be proceeded against immediately afte
the goth Of December, for the uhole gear
!ar.
Sd. At what period may executions b
issued against delinquent personal tax pay
ers, and will not such delinqnents have t
pBy the expenses OF such executions in ad
dillon TO the penalty!
The Treasurer answers that the execu
lions may issue Immediately after the 10th o
December, for principal, penalty and costs
4til. Iithe huff yearly tax on real estat
is not paid by goth December, is there an,
additional penalty above five per cent, if no
paid, at any subsequent period!
To this last query, which is a very i'm
portant one TO large holders of property
the Treasurer replies that thirty per cent. i
the penalty after the first Monday in Feb
ruary. The tax duplicate passed into til,
hands of the County Treasurer on the I5tl
Of Octob er, and that officer is now prepare
TO settle with those who wish to pay beior,
the great rush commences. For the weeI
| previous to the Goth of December, the crow,
at the office will be SO great that person
may be obliged to wait ONE or two days be
fore their turn comes. 1t is better, there
fore, to be a little in advance OF the day thai
wait until the last moment.