The weekly hawk-eye. [volume] (Burlington, Iowa) 1858-1860, 1859-12-10
The Revenue Laws.


done to improve the present slow process Of
collection OF the public revenues, but what that
something is, we opine il to be discovered bv
actual experiment The results Of all revenue
laws should be q prompt collection of revenue,
and a proper protection to property >holders
from hasty deprivation Of real estate tor the
non>pay ment Of taxes. Or, in other words,
that every man should be compelled to pay his
taxes promptly, but that he should have fair
warning before his title is couded because he
does not pay.
The Auditors Report, now being printed,
shows some variations from the premises of the
following article from the Hawk-Eye The
actual delinquent tax il but about two hundred
and ninety three thousand dollars, while the
amount Of interest collected exceeds the de-
crease of revenue from erroneous assessments
and interest on State warrants by nearly fifteen
hundred dollars. There il no doubt that there
is good chance for pecuaion in the matter Of
interest on taxes, sthough the revenue law Of
| the last Legislature stopped this leak, unless
| there should be collision between the Judge and
| Treasurer. Right here VIC say, that, in our
humble opinion, the revenue law OF the last
Legislature is very decided improvement over
! any other law that We have ever had, and will
| form q good base for further improvements.
| IL is q hard matter TO establish rate Of in
| terest that will induce all men to . like prompt
pay yment Of taxes. The honorable man will pay
4 promptly, whatever the rate may be. The
slow, though perhaps intentionally honest man
will put Of" his payments, Indifferent alike TO
ten or thirty per cent-and the mean man
/ won't pay, ii be can help il, under any con-
tingency. Then there will be the usual delay 3
arising from disputes where transfers have been
made, where property il in the hands Of heirs,
where property is mortgaged and il is doubtful
to whom it does belong, aed many others, we'll
known to those who have handled tax dupli-
Gates. There is no doubt but there should be
| difference made between the prompt paymass
ter and the delinquent. We are inclined TO
think ten per ceat too little and thirty per cent
too much. Further, there Is 90 doubt that the
purchaser Of tax titles should be allowed more
than the regular legal interest from The time ol
his investment, otherwise be will refuse to in :
vest when experience has taught him he - SO
liable to be troubled with Law and lawyers.
The second suggestion Of the Hawk Eye We
consider cminently worthyilhe serious consdera
tion OF our legislators. and We should be glad to
see such . provision incorporated in oul
revenue laws. Give the delinquent fair warn
ing. Justice does not require very long time
before the sale, for every man knows that hli
taxes for the protection OF himself and hi.
property should be paid at the end Of the year
After dne notice, march him square 10 tn
vesaIt. Oder the purchaser Of tax titles goot
interest as an inducement, and then il tn,
property holder 10 inclined 70 get up . quarrel
give the tax title purchaser . chance TO baci
ou: with his money and interest, or join issue
rs he thinks best. So say We.
We propose . couple Of changes, - follows
Frst.-A separation Of the Offices Of Trcasu
. Erer and Recorder. We see no more reaso
! Why the Treasurer should perform the duties Q
, Recorder than that those duties should be i'm
posed upon the Clerk. The collection OF lii
revenue should not b. bardened with othe
duties, as his pecuniary responsibilities ar
heavier than those Of any other officer, and h
whole time and attention should be given
collection of revenues alone.
Second.--Pay the Treasurer reasonable ps
cent upon the amount Of his collections ~ Ii
ouly con. pensation for bis services. Thus i
!. will be stimulated to activity aud energy in 4.
i performance Of bis duties, and will go sat
: people instead Of waiting for the people
! ccme TO him. Under the present Law the Trea
!. urer sits quietly in bis oihse and cares q,
! whether the taxes are Or are not paid, ~
!. quarterly stpend comes in regularly, and
!, has the first chance 10 get his own warran
? ? casaed. Our Treasurer has not taken th
!. trouble. For the last two or three years,
/ has cultivated . farm, some iOuF Or Rve mil
from town. with credit, aud We hops profit
Z himself. a deputy, a. . yearly cost 70 u
!. county Of nix Or eight hundred dollars. b
\ performed the Tseasursr's dutisA and BE- com
4 into town TO draw bio salary quarterly, and I
4 other occasions Of dire necessity. Our tx
!. are sadly delinquent-our warrants are - hi
j per cent discount, hnd : tax sale y beyond y
= memory Of the oldest inhabisant. What %
!. be carei A salary rsmunerates him, and
: will not riak popalAsity when hs y not coz
psllsd to.-Tbes Moines Ctizen.