Lexington weekly intelligencer. (Lexington, Mo.) 1871-1887, 1875-12-11
Can we Pay our Taxes in City and
County Warrants !?

| Can we Pay our Taxes in City and
County Warrants
Though not a lawyer, 1 propose to seek an an
swer to this question from the statutes of the
state, section ll6, page lls2, Wagner's statutes
of 1872, provides that County warrants, cou-
pons of county bonds and jury certificates may
be received IN payment of county taxes" This
is u p~roviso of the revenue law, apparently de-
signed to protect collectors; so that, while it
does not command them to receive county war;
rants, coupons and jury script, it authorizes
them SO to do. Under this section, any collec-
tor, in making his settlement with the County
court. could compel it to receive any such war;
rants, coupons, or certificates that he had taken in
payment Of county taxes.
W. S. 1872, page All, section 46. thereafter,
every officer or person interested with the col
ton of any county or city revenue in this state,
is hereby authorized and required to receive all
county and city warrants presented to him by
the legal holder thereof, in pay ment of county
or city revenue, license, tax, assessment, fine,
penalty, or forfeiture existing against said hol-
der and accruing to the county or city issuing
| said warrants" This section appears to have
been framed with the purpose of covering the
entire ground. EVERY officer, includes cons ia
BILE, marshal, collector and treasurer. Every
revenue officer is here not only authorized, but
required, to receive warrants. 1t does not say
certain classes of warrants are to be received,
but all warrants. They are to be taken not only
in payment of the ordinary county or city reve-
nue.. but for any license, tax. assessment, fine,
penalty or forfeiture due by the party holding
them.
W. s. 1872, page 1874, section4. 'In all &C
ms ne n, n . ,Nn nj. n nfha~ laDaI ,r.onal
ing hereafter instituted by any county, city or
town within this state. against any person, for
the enforcement, collection or pecuniary liabili-
ty, any debt, demand or claim existing, due or
owing to such person. and held by him in his
own right, against said county, city OF town,
before and ut the time of his commencement of
said proceeding against such person, may be set
OIL against such debt, demand, claim, or pecu-
mary liability of said county, city or town.
The force Of this statute will appear by an ex-
ample. A owes the county 800 taxes. He goes
to the collector and tenders him a county war;
rant for the amount. The collector refuses to
receive it. In all subsequent illegal proceed
ings' for the collection OF thts debt from A; he
can, under this law, plead this warrant, u de-
mand due him by the county, as set of.
The revende officers of the city of Lexington
recognize and fully comply with these statutes.
In our county administration, however, it is
different. Our very excellent collector obeys
the law partly; but not fully. His action is not
based upon u determination to violate the law
but upon what is an Incorrect Interpretation of
it.
Our County court, for many years, has divid-
ed the county revenue into q number of funds,
A few years since these funds were much more
numerous than they are now. At present our
county treasury has a county expense, a county
interest, sinking, road and poor-house fund.
The court, in issuing its warrants upon the
treasurer, draws them upon one or the other Of
these several funds. For example, if the war
rant is issued for pauper purposes, 1t is drawn
upon the peor-house fund; if for the payment of
its officers, upon the county expense fund.
In the Case above supposed, A has a county
expense warrant calling for 800, his entire
county tax, for the five funds mentioned,
amounts to. 800. The collector refuses to take
his warrant. and says to hun. '.Ifyou will bring
me a county expense warrant for $50, the amount
of your county expense tax, l will take it, and
SO for all the other funds; but 1 cannot take a
county expense warrant for "a sinking fund
tax"
Is the collector right in this position? Does
the law Justify him? We think not. Because,
IL I;,s IG re- LAW n s,Sh G;s:I to our . KIN w lie 9; pro
2. section lis Of the Revenue Law, before quot
ed, declares that COUNTY warrants, as such,
q particular l1nd, may be received for taxes.
Not only so, but the coupons of county bonds
and jury scrip may also be taken for county
eral funds in u county, according to the inter-
probation of our county officers, the county
warrants could only be received for county ex-
est taxes. The statute, however, does not so
say. Under it, anything. which may properly
debtdue, which may be properly calle.t a coun-
ytax. ;. Section ~, page All of Wagner's
Statutes is so full and explicit rs to settle the
quir.d to receive ali county warrants, whether
drawn on this or that fund, in payment of any
tax, assessment, line or penalty which may be
is wellknOwn that all fines, penalties and for
FIXTURES go to the school fund, which is kept en-
tunds. But by this law any county warrant can
be used to pay y fine belonging to the school
fund. This settles the question, for it decides
that u warrant drawn upon one fund can be used
to pay u tax due another mnd.
4. Lett s apply this principle to our personal
affairs. A Is u miller, and dealer in stock. He
sells them and buys a new engine for his mill.
Upon his purchase Of the cattle he gives Il his
note payable in thirty days. and signed "a,
AS mill. In the settlement, b proposes to pay
A with his own note, Adeclines to receive it on
ground that b owes him % u miller while he owes
u 20 - &btbiC 0AA vi tuC Sul4C pIAuClplC lit
county issues its paper as u Ike, per ofpaupcrs, and
then refuses it's own PAPER ON the GROUND that it
Sinking i ISsf fsmd to 81 pay %G it's S.b asa must provide a
5. Let the taxpayer test it. Let him tender
q county warrant of any kind for the whole of |
seize his property for the debt. He can then plead
section +! OF The chapter of offsets, and be fully
projected.
notice tie law of 1874, Acts, page 40, upon the
subject OF the Abuses Of Pubic Trusts. This
law forbids the alienation by any city council
purpose ler which it was originally devised.
That is, II q county court levies a tax for u
sinking fund. 1t has no right to use the mon.
officials. Under this law, it has been claimed
that q collector cannot receive county expense
alrants for tine payment Of q sinking fund tax.
signed 10 apply to these holding in trust u Ger
tam fund for y certain purpose. This cannot
OF laxes. and neither u disburser nor u cnstoii-
an of trust funds. 2. The collector makes No
Of funds from their appropriate pur-
to pay their dues in the county's own pa
per; and each fund will receive its due propor-
uon OF taxes; .. There Is, in fact, no diversion
compliance with the statutes requiring
county warrants to be received for taxes.
" arrants should be paid in for sinking fund
tax, the sinking fund can, and will be reim-
Dursed. w the cash paid into the county ex-
fSASS AsAAANA ~ . c
The only real difficulty in the way, ID the
inconvenience which il Will cause the treasurer
in tile keeping ofhis accounts. ID. e. e.
-
William Stuck, who has been many years
L.. Megede, and latterly with A. c.
Is now opening, at the old stand
Of l.. Lesede, a new stock of Jewelry, Toys,
&c. MI. Stuck has the reputation of being
l most expert workman, having learned the
In Switzerland, and has worked for
many years In the large cities. All his work
S warranted. Try him. d11t3 II
Marshal Brant is doing q good work in en-
the worthless ours which prowl
lround our streets. 1t may be '.sweot to |
lear the honest watch dog bay deep-mouth-
ID welcome as we draw near home," but it
8 an excruciatlng nuisance to have to listen
o the chorus of bowls which town dogs keep
IN ttlOltuh rho pftylf anil x1 -. "