Lexington weekly intelligencer. (Lexington, Mo.) 1871-1887, 1877-01-13

oWRsr. lhe owner vi each tract should swear
10 these mortgages; or. what II. better. give u
written IL printed statement eli The same over
hs signature In tina ztatement he must set
foTth Tue owner vi the lien. A separate column
Ior such mortgages. nc. should lie ruled OH the
fsrsonal lax Book in which .hould DO .sI town
all such lieus owned by each IuAu opposite to
ais name upon which u tax should be levied!
II Any man before the assessor, cvunty board oil
sauAi!zatisn. % county court, should deny ihr
pos's'sion OF ANY such mortgage, as affirmed by
me oWaer CT any trIct OF lot OF land. then l:
should he prsclui.i from the collection OF the
sams. l!ils plan Is, rs stated. CunIbe, SOM 10
tns revenue ~Uficisis. Uut it wouli make tls real
o~aer OF each piece ot property pay The taa on
Il; and II would probably place upon tue t.N-
books n!ne-tenths oi the mortgages. &c, given
Al wonlL venture 10 .uggs,t. in the interest
OF tue poor, That Tie Homestead Ut every widow
and ds,aSiui psrson, 10 HE valIe y. 500. De rA-
~s1smriei from TAXATION, provided the entire
property or sucn porsVm, real And Personal. dii
not Isscn 81 900.
AssKssnKSI.
There should I've l1.i Nv law pro rata of
'a'uAiipn. In actual Practice, about 5-jlh. u
the casa Valuation /, the standard adopted.
iuis, however, should 90 made uniform. Onc
~
t.rken degree, concealed from asse.susut, /.
that. when rspVtted. they are va.u.t; at their
face. II = iarm worth 81, So IS ssocs=ei at
o., U. - nvt- TOR tho same amount should o.
summary valued.
In Fa!uIug farming ami, tor taxation, IL would
appear To bc good policy 10 isse.s un!Iupro we'd
lands At The same rate .s siInila. lands that are
fenced for pastmrAse or cultivated. Ibis would
max" tie wealthy land owner bear his proper
portion ot tne cUHiIIOu b]uI,leao.
Livery County should be It iuir.i to have Its
iauds aud iuta Assessed 10 The real uwnvT., as
The sane appear. upon The official recor i- OF IL
lies. lhis should bv done at once IN every
county where II mas not been already done, and
provision should lie II ale tor the states Bearing
.;s proportion vi the eiuense. 1t should then be
made the duty OF the a,sss.or to note ali the
'1sns!s!s ii ute 50 that. upon each l.t day OF
august. lie shall A.sess each tTLct And lot TO Ii.
recorded owner.
3-Kesl estate neet nor be valued more than
once IN lvus years. IL Ia probable that II nigh,
~ safely lensthened 10 eight years. InIs would
sare CONSIDERABLE sun. 10 both state An County.
tue ier.n .! Office OF asscssors should d.
!shst"sned 10 tour years Il should prefer elsnU ;
AMI lie! should DC eligible indefinitely Tor re-
s'.ct!oh. As 1t Is. no man IN make Il iirst rae
a'assser until ihe term oil ms olic.ai duty sI-
Pire.. ltre4uII.s experience.
DILr>QCESI IAIL..
1.-The time Al winch lakes become lei
should be caahgru from The Isl OF January 20 III.
Isl vi February ms Tor Two reasons. fIr.t,
EeoFa"f! I, the beSinn.us NJ l new fiscal guar
'etr a. when HE collector ito uIak- Il quarterly
'sit!sheat 1t wouit D. b,s 10 have h!s auuual
'etiisilent c.ser exactly III. SAN" period i, his
four quarterly ssttlrIn 'nls. 1t wOuiI be nec-s-
.ary. IN tiis event. {" have Il spr,!a! mre,tu. OF
ne county court ON the 81 Monday Of February
Ia iecs'vr tai. annual ,ettieuIent. The law now
provides tor such II meeting on the II Mou!sy
"i January. srcrn!, Another reason Ior The
change i:. t!at Il woutt accommodate the faI.u-
ing Class; tho iuass oi whom rely upon tho s.!s
u sHs'r hogs fsr tue payment al their taxes.
It's probable tlst n sliding scale OF sbsts.
nsh'. Tor pr"Inp: payment ef taxes mi hit oper-
Axe 10 ihi'tce soihc 10 be p1nctusl; say J per
cent. abatement ior September, ?. Tor October.
} for November, and ! for December. 1t 10 to be
considered however. tt..t such Il provision
"Ouit favor mainly those who DO not need such
hsip' nor require such encouragement,
jas 10 psnsltIss. tile present r.tes are ex-
ee's!Se and "peFa.e with many persons TO deter
'heih from paying their delinquent taxes. As
tns law IL low construed by our state authorl-
ties Inc r"nalty /, i've per cent. for January,
ten per cent FOR February. and two per o.n,
for each additional month until October. There
- then Aidet " further SPECIAL penalty OF 10 per
cent MASKING 81 per cent. in all. According
To Inc ruling Of our excellent auditor. the pens
interest then no longer increases. II til. tax /,
p'Id on the day after the 1rst Monday of Osto-
ser. there Is added to il this % per cent. OF ueu-
Atty If II Is not paid Tor five years
Tue penalty /. si!ll this 81 per cent. This, In
my Judgment, 10 i mistaken ruling. But |
would suggest that the penal interest should no,
exceed per cent. II month, and should :ontIn-
ue until the taH Is paid. II would perbsp, be
we'll however. TO make the penalty for the nrs.
month from ) TO j per cent; AS this would .tImu-
late many tS pay their taxes before they bscsm.
delinquent.
f-ihe mos! interesting question Is to delin-
luent taxes concerns their enforced collection.
How can this be most simply sud most certain
y enectedf 10 ny mind this Is the great rev.
"nne problem OF our state. In this county, il
not elsewhere. the payment Of all taxes on real
estate is voluntary matter. No one pays who
does not wish to pay. The result IS, that W.
nave upon our delinquent books IN this county
over one hundred thousand dollars of taxes due
upon tands end lots FOR the wears ls65-ls-s
i"e'e aEteafases are i"F county purposes alone
s1ciuaive Of the amount due the state. Indeed
not over three fourths OF the property of the
county pay the whole expenses; while the
owners OF the remaining fourth enjoy equal
blessings and contribute nothing to the common
innd. The honest people desire that this shall
be changed; indeed. they are ready, ! trust. to
demand that il shall be changed.
our present legislation provides several meth
oua @! enforcing the collection OF deIinauen,
'ASes. FOR personal property. after ten day,
warning 10 the owner, a levy by the S~ollecto,
Ahd Inc sale OF the property taxed. Wagner
statues. pages lls3, sections lis and lls.
iht' Is ample. prompt and effective. As III.
Jaw nC" stands and is administered, the colIec.
'"F''h returning his delinquent list TO the court,
s"sar7 that he has used diligent Efforts to .ol.
ifct The same; and upon this he is credited W it'll
The entire amount, when, perhaps, he h.. mo-
's''s" upon no" sold asingie piece OF property
! Would suggest that the clerk, MS now. charg,
the coll'.. or with the full amount OF the person.
al book on The frst day OF September OF each
year. Let the people kays until the Grst day o.
Inc next January to puy voluntarily. On thai
a'V. MAKE II the duty OF tho collector 10 give the
legal notice 10 every dslinQu-nt. and 10 follow
1t up on the luih day Of January and rs s'nu
thereafter a, possible. with a selIare AMI sale al
The iersonai property Of every persistent de!in,
queni, until the entire tax is collected, or Il is
asceF'aIned that no property can be { 'Gnd II
satisfy the demand. Now my special suggestion
49, t" forbid tho ccG,.fD cnmrt to aito" any
collector q credit for delinquent tar on amy
piece Of Hsrsonri property until he s,cenrs
that he mas notified its o,c"er and e'tdensor-
: ~ tn rnIIArf 4 .,... D., .I1I al mad