New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1874-01-20
THE EMPTY TREASURY.
DEFENSE OF THE LEGISLATURE.
TO the Editor OF The Tribune.
SIR; I read in the Governors message

A DEFENSE OF THE LEGISLATURE
TO ne Editor OF The Tribune.
SIR: read in the Governors message that !:
a common practice on the part Of ,, the county o,
paying u to the state moneys collected from ne tax
payers, thus making profit out Of breach OF their
trust
And also in THE TRIBUNE:
or the taxes which actually levied by the Lcgsla
Treasury until months after tue extreme limit OF the
time legally allowed for their payment 90 the state an
th0rities The City and County ~ New-fork on the JUN
September last indebted the State ~ the amount
OF million dollars for unpaid taxes nve months
payment to the State Treasurer these moneys aud
many of the county treasurers derive o dshonoranio
profit from lending the funds to tue banks III tnfr
vicinity We need not stop for further comment on 'hs
IL 1t quite fair to charge that the Legislature re-
fuses to compel the prompt payment Oh state
taxesi What mere stringent and proper laws could DC
enacted than now on our statute b0oksi Inc orig
inal statute this subject provides that
The several County 1reasurers shall on or before the
ls day OF March in each year. pay to the Treasurer OF
this State amount of the state tax any. raised aud
maid over TO them respectively retaining the cnmpensa
ton to which they may he entitied-toectoh lo
Chapter 421, Laws OF 1855
Section IL Of the same title provides that
The Controller shall state the accounts of the several
County the ls DAY Of May In every year
and whenever any paft o, ,ne Scs A S GareT
shall transmit by mail TO snch County Treasurer copy
of his account requesting him to pay the balance WITHIN
SECTION 70 II any County Treasurer shall refuse or
neglect
troIler shall forthwith denver copy oi hueh
County Treasurer account ~ the Attorney-G neral
who sa' prosecute cop hn Nc o e With interest
thereon, the st day of May IN the year when the
same ought TO have been paid
IL the Judgment is obtained In the proceedings above
contemplated the Treasurer Il liable to arrest aud im
prison,nent the money having been received in Hdu
ciary capacity.
Assuming that the above provisions Of the law were
strong enough the Legislature, IN 1868, enacted as
follows:
1t shall be the duty OF the several County Treasurers
of this state, on or before the first day OF
April in eaSa year to pay TO the Treasurer an oil
paid over TO them respectively : Bun IN case
any County Treasurer shall not pay over the sid
state tax as here directed, the Controller snail charge
all sums withheld soch rate OF interest AS shall be
sufcient to repay all expenditures inculiei by me e
in borrowing money equivalent TO inc amount 80 VIII
held and such additional rate ~ he shall deem proper,
Ga ene yes n be sac
such defaultng County Treasurer by suit 500 8.
Chap. 1913, Laws vi 1863
To put the payment OF the State tax beyond any
tineency the legislature in 1896. declared that:
Every person appointed elected TO the office OF
County Treasurer shall give bona to the people
he approved by the Controller IN such penalty ~ Tue
Controller shall direct conditional mat o such person
pay to the STATE Treasurer according 10 law all
his hands County Treasurer, aud render just aud
true account thereof 10 the Controller OF the State;
which bona shall he hled with the Controller a.,
At any III the opinion OF the Controller tho
money Entrusted 10 such person az r2asrer s Ie
may require a and further boud, with Ike con
dition the first, and IN sdcn penalty aud win such
suretles as the Controller may deem requisite anu
proper. Should default he mtie IN tue giVnS All hns
OF the bond the Controller shall cause written
notice to be served on the person so IN ua,an roiut
lug him furnish such bond or such renewal rs tue
vice of such notice; whcreupOn if su Treasurer shall
be IN default, he shah be deemed to have vacated his
Office and Governor shall aDpont proper person
to iii such vacancy Chap COG, Laws vi 1850.
At the session OF the Legislature some provisions
In harmony the foregoing were enacted relating to
the deficiency OF three and one-haf mills ordered
in 1872 which in effect extended the time Tor the pay
ment of that special until July 1873. That part
lang TO tue duty of County Treasurers Is follows
SAID County Treasurer shall pay the said moneys
so paid hn suc part thereof AS he has not yet 50
paid the Treasurer OF tue State. on or before Tue LIST
day of july 1879 u default thereof the Controller
may require aud collect the same OF aud from such
County Treasurer ana may compel the payment thereof
by him in in wDcn the said Controller
may have demand and compel from any COUNTY ireas
amount of any State tax lawfully imposed levied and
collected.
BY Chapter 100 OF the laws OF 1873 was provided that
every county should pay It's quota Of State taxes into
the State Treasury the Onehaf before the 18th
day OF April the other half before the first day
of May in each and every year thereafter"
From some nat careful examination OF the forcgo-
ing laws fail to how they could be made more ef-
fectiye. It will be that under them the financial
officer of the state impose ample penalties for the
non. performance OF duty the part OF the County
Treasurer invoke the aid Of the courts to enforce
them; can arrest and mprisOn. 1 respectfully submit
that the law-making power cannot justly, be held re-
sponsible for the evil complained Of LEX.
Albany, Jan. Z, 1879
Whether the fault be with the Controller or with
some other power certain it is that the taxes have
not been paid within the time prescribed by
law. 1t is also certain that law more stringent
aud easier to be enforced than any of the enactments
quoted by our correspondent failed to get through
the Legislature at its session last year 1t is useless
to pile one law on another unless the laws are en-
forced, as unquestionably they have not been. The
PENALTIES for non-payment should be made definite,
and no discretion left with the Controller in the
matter of prosecution In these respects the exist
in laws are clearly defective.-Edl
MATHEMATICAL PUBLICATIONS.