Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1862-03-19
G1aat County Merald.
',pnty Economy Mistaken Policy Of The County
card inducements offered for Dehnquencies

UleuL anu lc1dl A1aIlliu5 " e5iSiaSotS 1heth
the framing Of laws for the collection of
taxes, and for providing an efficient sys-
tenn Of penalties for non-paymept. Taxa
ton being the only substantial source Of
revenue, and the public revenues being the
very life aud foundation Of government,
the sum Of human wisdom must have been
already exhausted in devising sound laws
for managing every means Of raising rev
enue by tax. And it must be confessed
that Wisconsin is provided with revenue
Jaws at least as wholesome as those Of
any other State. For County Board,
therefore, to attempt to amend Or improve
the tax laws MUST be & criminal fallacy, es-
pecialiy a board Of men who this day do
not understand the system 10 all its parts
nor the decisions Of courts which limit the
same.
Land taxes heiag tie chief bssis Of rev.
enue, great pains have been taken 50 as TO
shape the laws to the. ends Of compelling
payment in justice to land owners and By fair
disposal Of the forfeited property. Early
and positive forfeiturss being danger us
fnality, the wisdom Of legislation has
made this the last resort. But suitable
and well pondered penalties are fixed BY
law, ard these arc arranged to precede for
FIXTURES, by which means delinquent land
owners are shown all reasonable favors.-
First is provided slight increase Of per
centage foF neglect TO pay taxes; second,
costs for advertising and sale: then, INFER
est upon tax, advertising and other fees at
25 per cent. per annum for delays; then in
three years advertisement, deed and condi-
tional forfeiture; finally, after further three
years positive forfeiture is made by bar Of
right to commence suit for recovery Of
land sold for taxes. Now for County
Board to diminish these co is and charges
so wei fixed by statute aud adjusted for the
double purpose of penalties for non-tax-
paying and payment for official labor as
well as for q handsome source Of revenue
TO the county, is singqlary presumptuous.
To destroy the grade fixed by law running
from two per cent. penalty up to forfeit
ure is not the business of the Board.
In old settled countries where almost ev-
cry piece Of land is improved and tonanted,
and where there are no unimproved lands
owned by non-rqsidents, there are few diff
culties il the way Of enforcing the pay
ment Of taxes, and very small are the de-
iinquent lists. In the West it is different
In some pants Of the West most Of the
lands belong to nonresident SPECTATORS;
In Grant county fourth to a third Of the
lands belong to nonresident SPECTATORS,
and Of the village lots nearly the same
In some towns many Of the lands are
owned by persons residing in other towns
of the county, end such owners are equal
~ interested with SUCH spectators as re
side out Of tho county or State in eyading
the payment Of taxes. It SO happened
some years ago that the owner Of large
body Of lands situated in the town Of Lib
elty made up bis mind to eyade the tax
laws; he resided at PlatteyiIle, and was
lawyer. The town treasurer was ordered
to not reluln the lands under peril Of suit
and damages, but he did return them; the
County Treasurer was served with notice
forbidding sale Of the lands, but they
were sold Notwithstanding. The specula-
tor examined the town records Of Liberty
and the county records for irregularities,
but he found all right that year, and so af.
ter the sale he came up and redeemed
with costs. Various other spectators
waited at their own cost to see the result,
bnt they all finally backed down and paid
up. This instance is cited merely TO show
that spectators at home as well as abroad
are equaaly Interested ia evading the tax
Jaws, and but for the heavy penalties
you'd eyade them. IN another instance
we knew man to move off bis lands du-
ring tax-Faying time, s. as to test the col
lection laws under The legal plea that prop
cry shall not be taken and sold for debts
without due process Of law, which means
4 regular Law suit He moved back and
paid up. Ias present rule q the Board
to clAerge only Z per cent. interest on lands
sold for iaEes is an inducement to all such
20 not pay any more taxes, and all such
% man will b on the side Of the Board
Qaitasa best Of such may bo on hand next
spring and every spaiag thereafter is Get
The Board 70 % itinue thsia seven. PEI cent.
rate Of interest on delinquent taxes.
Resident owners of lands have nonicaiis
Of eyadipg taxes. fsa their personal prop.
egty must he taken and sold 81 case Of neg