The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1874-12-01
whisky and getting a higher nrice for II
FIRST OPINION.
GENERAL BUSKIRK ON
TAXES.

TAXES.
AN DECISION OF THE
OBSERVATION-DISCLOSURES TO COUNTY OFF,
GERS AND TAX PAYERS GENERALLY.
OFFICE OF ATToRNEY-GENERAL,
Nov. %, 1874.
Hon. James A. Wildman, Auditor OF State:
DEAR SIR:-Yourl letter of the oath inst. is
received, in which you inquire as follows:
Should a penalty of ten per cent. be added
to the unpaid second installment
of taxes after November 12th, where
the first halt was paid on or
prior to the third Monday in April;
and if the penalty is added, can the real es-
tate be advertised and sold when there has
been no opportunity TO make the taxes out
OF personal property" In nv opinion, your
first question hould be answered in the
affirmative, and your second in the neg
alive. The act approved December q, 1872,
provides, as follows: "Sec. 155. In case any
person shall refuse or neglect to pay the tax
imposed on him, the county treasurer shall,
sfLer the third Monday in April, levy the
same, together with ten per centum dam
ages, ETC." This act provided for the pay
ment and collection of the taxes due for the
entire year, in one sum. The act approved
March 8, 1873, Sec. l. provides "that each
person or taxpayer charged with taxes on
a tax duplicate in the hands of a county
treasurer, may pay the full amount
of such taxes on or before the third
41Onud1 III ABlhs VI HAY. a.
his option, pay one-half thereon on or be-
fore the said third Monday in April, and the
remaining halt on or before the 18th day Of
November following" The same section
containsa proviso, That in all cases where
as much as one-half of the amount of tax
charged against a taxpayer shall not be paid
on or before the third Monday in April the
whole amount charged shall become due
and be returned delinquent and collected as
provided by law" L understand your in
Gated upon the assumption that
the one-half due as the first installment in
April has been paid in full. The act
approved March s, 1873, was intended tor the
relief Of taxpayers by permitting them to
divide the burden of their annual taxes into
two payments, at their option. 1t was not
intended, manifestly, to place any obstacle
in the way of the collection of taxes. Such
would be the effect, however, if it should re-
ceive SUCH a constru ction that taxpayers
could
FAIL OR REFUSE TO A
the one-half of their annual taxes due in
November, and no penalty be added. Such
a construction should not be given, unless
plainly required by the terms of the act.
And this is not the case in this instance
The repeating clause of the act of 1873 pro-
vides "That all acts or parts of acts, con-
flicting with The provisions of this act, be,
and the same are, hereby repealed" The
provision by which tax payers are permitted,
at their option, to discharge their taxes in
two i~nstallments, is simply an eA.ension Of
time for the payment of one-half of the sum
the tax pay er owes. IL is not in con-
with section 155, of the act approved
q, 1872, as quoted supra.
the contrary, they are to
be construed and enforced together.
to your second inquiry, it is true that in
asmuch as the statute provides for tire sale
of real estate oil the second Monday in Feb
ruary the time is so brief. after the Novem-
Der installment shall have become over due,
as to make it inconvenient for the treasurer
to levy upon and sell personal property
within the requisite period before the sale OF
real estate. But this is one of those incon-
veniences which sometimes occur as the re-
suit of legislation, especially where, as in the
instance before us, two statutes are. enacted
upon the same subiect-matter, with different
distinct objects in view. The remedy
for such inconvenience, however, is with
the legislature, and not with the courts. The
inconvenience under consideration can not
alter the requirements of statutory enact
nent and judicial determination, that the
personal property of the taxpayer irstmust
be levied upon and sold before there can be
\ lawful sale Of his real estate.
G. A. B~UsKIRK,
Attorney General.