The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1877-03-30
COLLECTION OF TAXES.
To MARTIN G. WOODWARD.

To MARTIN G. WOODWARD.
Tax Collector:
Sir The questions you have submitted
20 me are such as almost daily come up for
answer and action by every collector Of taxes
in the county, and as they all come to me
for q solution of their doubts, upon the
ground that, being counsel to the County
am therefore to give advice
to the assessors and collectors | have
thought it the best and readiest way to put
into print an answer TO those questions and |
doubts which are of the most common oc-
currence in the collection of taxes
1st. Lands, seated and unseated, as soon
az the Commonwealth had parted with her
title became and were made liable to AKA
ticn and sale for the non-payment of the
taxes The first Act making them subject
to sale for county taxes is that Of Apr. IL,
1899 Sec. 25--3 Smith Laws 40l. Then
came the Acts of April 3, 1S04-April 4,
1902 March 13, 1Sl5-March 90, 1924 and
April 10, 1884, also 30 April, 1914, &c.
By the Act of April 6, 1902, Sec. 7,
Smith Laws $40, they were made liable to
sale Tor non-payment of road taxes and if
the taxes were not paid TO the supervisors,
the lands so assessed as unseatcd were to be
returned to the County Commissioners, and
by them to the County Treasurer for collec-
ton by sale. The return of the unpaid
taxes must be made before the first day OF
February in each year, and the sale is to be
on the second Monday of June OF every sec
ond year
BY an act of0 March, l771, the clear year
ly value of all estates, (which seems to eX
cude unseated lands, as having no clear
yearly value) were assessible for the support
and maintenance of the poor, but by the
Act Of 10 April, 1884, and perhaps earlier,
they were also included III tue lis, Of taxa
BILE property, and by Act OF 80 January,
] S62, P. L. page g. they were made subject
to sale, in Columbia county, for the poor
taxes. And the returns of the unpaid poor
taxes should also be made before February
first in each year.
By the Act of May s, 1854, p. l.. 617, for
of education by common schools, unseated
lands were subjected TO taxation and sale FIR
non.payments of the school taxes, as they
were for County taxes.
Thus, seated and unse ated lands are taxa
Bile, and are subject to a sale by the County
Treasurer for non-payment, of assessment
! for County, Road, Poor, and School taxes.
I'd All personal property, whether itself
| taxable or not, is subject to a sale for nom
payment of taxes, and the tax payer is not
| entitled to any claim for three hundred dol.
| lars, or to any other right or privilege when
his property is seized Tor taxes, except that
there shall be ten days public notice of such
sale, by written or printed advertisements.
Sd. The tax collector must make demand
for the amount due for tax, and if the same
is not paid within thirty days from the time
of such demand, and goods and chattels suf-
ficicnt to satisfy the same cannot be found,
such collector shall be authorized to take
the body of such delinquent and convey him
to the Jail of the proper county, there to re-
main until the amount of such tax, together
with the costs, shall be paid or caused to be
paid, or until he shall be otherwise dis
charged by due course of law. And the
collector needs no other authority than his
warrant, on-payment after demand, and
failure to find sufficient goods aud chattels
4th. The tax collector is to demand and
receive from the person named in his dupli-
cate the sum wherewith such person stands
charged; but the goods and chattels of any
person occupying any real estate shall be ii.
able to distress and sale for the non. payment
of any taxes assessed upon such real estate
during his possession or occupancy, and re-
naming unpaid, in like manner as if they
were the goods and chattels of the owner o
such real estate. The tenancy must be io
the current year, otherwise the goods are no
liable The taxes must be assessed during
the tenancy. As our taxes are always as
sessed during the month of April, and whel
the tenancy for the year is fixed, there i
usually no difficulty in determining who's
goods are liable to distress. On this poin
collectors should be prompt and vigilant.
the tenant is to pay the taxes, there is n
hardship in making him do so in good time
if he is not 80 liable by the terms OF hi
lease, he can defalk the amount from tn
rent due the landlord, and thus no wrong
done.
9th. Property of the tenant or of the land
lord can be seized by the collector anywher
in his township or district. 1t need not b
on the premises. So in default OF goods, tn
body of the owner may be taken, but tn
body of the tenant cannot be taken for ia
on real estate, because he is not the perso
e in such duplicate named, Neither can th
j goods of the wife of the owner OF real estat
u be distrained for taxes. If you take tt
' body, however, it is possible the wife ma
: redeem it with her goods. Nor can IL
: for his own taxes, nor for taxes ON the Ian,
But while the body Of tenant cannot |
n taken for the real estate taxes, it can be f
II his own, and may be redeemed by the goo,
e of the wife, if she have any.
!, 9th. Ii the sheriff or constable have a liz
: or levy upon the goods, the collector is pos
II poned to their prior right; and if the ia.
payer die, the collector is placed in the Ii
of unsecured creditors, and takes his chanc
with them. His warrant Is dead rs to Il
dead man and is not a lien on the proper
@ of the living before actual seizure
1t 7th. In the absence of goods of the own
+ or tenant within the township, ont of viii,
= the tax can be made-for if there is su,
20 property the tax must be made out of it
,r then the collector may take the body of Il
e owner, or he may return the lands 50 asses
n ed to the Commissioners of the respecti