Lexington weekly intelligencer. (Lexington, Mo.) 1871-1887, 1877-01-27

slight or no penalties also oppose re
bates. We think. and our opinion is bas-
ed onrhe manner oimakinw collections nv
large corporations, which nave carefully
studied the working OF the system. and
have never Abandoned it when once
adopted, that u .iudicsous system OF
rebates and penalties would do much
toward securing 4 prompt payment OF
taxes. and would work no hardship to
any one. For this purpose VT should
desire that the taxes be made to tall due
on the first day of February have the
county clerk turn the books over to the
collector on the first day OF December;
allow To all persons paving their taxes
in December 4 rebate ut two per cent,
in January Il rebate OF one per cent
after the first day ot February and dur
ing that month add = penalty OF 1--WE"
and une-half per cent. tor the months Ul
March, April, May. June. July and
August, L penalty OF II per cent. per
month and for the month OF September.
October and November One-half OF one
per cent. in all II penalty OF ten per
cent; and no more than ten per cent. IN
one year to accrue rs penalties.
Objection has been made that any Sys-
TEN ct rebates lavorS those who need
relief the least. Arranged as we have
suggested We can not See that this OBJ
lection applies, certainly not more than
would penalties punish those who could
bear them the least. The time selected
for making the rebates is fixed 10 suit
the farming community. Their hogs,
wheat, oats. corn and many other crops
are ready for market i'll the autumn. and
the hogs. from the proceeds ~ which
our farmers generally pay their taxes.
are mostly marketed during the months
of December and January-thc months
in which they would be enabled to Sc
cure L slight reduction by promptly at
tending to the payment OF their taxes.
The plea that rebates would favor mon
eyed men is here entirely done away
with. because it is Just during these
two months that there is the most de-
mand for money for speculative purp"-
sea, and consequently the time At which
they would least desire to pay their tan
Is. We do not wish to be understood
as desiring to have laws framed entirely
in the interest o: farmers. but as money
is the stock in trade of bankers they eau
easier command it when they please.
aud consequently the agricultural inter-
est should be especially consulted as to
the time OF payment. A> Tor merchants
and manufacturers. they are 9cncr"IiN
most able to pay when the farmer has
money. So the time that suits he one
will best suit the other.
A great accommodate might also be
extended TO taxpayers by allowing
them to pay Il portion. SAY nail, OF their
taxes before February first, and the
balance afterwards. This would have
several good effects. A person frequent
" has half the amount OF mis- taxes early
in the season, but NOT being able 10 APP
! ply it to that purpose, II slips through
| his fingers. he scarcely knows how, ami
later in the season he linds 1t difficult to
raise the entire sum though easy enough
to get halt the amount. Ii he mad been
allowed TO pay his taxes early 1t would
have been Il favor to him. and Is hc
would have secured 4 rebate of two per
cent. the penalty on the deferred pay
nent would not be very burdensumc-
1t would secur the additional benefit
Of bringing into the public treasury quite
Il large sum OF money at t time when
it is needed. the early part Of the rcN"-
nue. year. And il would have the fur
Their effect of preventing t1rt etrimsenc.E
OF money which j. CAUSED ut tax paying
time by draining from two-third' OF the
people, all ut once, their surplus money.
We have said little in regard to taNcs
on personal property prr' st IN ihi- AZ
ticle. We conceive that the principal,
point to guard III reference to these, i
in the assessment; and in requiring the
collector to make Il really dItigemi effort
to collect them. before his returns are
accepted aud approved by the county
| court.
There is another evil nf the present
t... i: -l-.l - --,--l..l t,.. =.
the feature which allows the collector
a larger per centage on delinquent
than on other taxes, and thereby renders
him Interested in having II certain por-
ton OF his list returned delinquent. This
principle should be reversed, and II any
difference is made in his commissions
they should be greater on promptly col
lected than on deferred payments.
We have not in this article pretended
to 60 into detail, but have merely given
the general features of what we think
would make q good revenue law-on
that would render the collection OF taxes
much more approximate to an exact
science than it has been in the past one
that would be fair to all. and one tina;
would offer inducements to taxpayers
to use some degree OF a~lacrity in paying
their dues to the government. While
we entertain the views herein expressed.
we doubt not that we may be at fault in
many particulars. and We are especially
moved to express ourselves that others
NAV be drawn Out to do the same, and
that out of the discussion OF the subject
may come Il satisfactory law.
The New York Herald says: Cover
nor Hampton, Of South Carolina, i SAID
to have already taken care of tn" state.
lunatIcs and conrictS. Ii this is true
there will be n" carpet baggers left to
support Chamberlain.
The electoral count bill passed the
senate on Friday-ycaS, Il; nays. Il.
The following senators voted in the neg
alive: Blame, Cameron of Penn. Nor
ton, Sargent. Sherman. Clayton. Dorsey
West. Mitchell. Bruce. Hamilton, Ingalls,.
Cameron of Wisconsin, Conpver, Eaton.
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