Democratic Northwest. [volume] (Napoleon, Ohio) 1869-1894, 1883-01-25
Collection OF Taxes.


pages Of interesting literature to which
we treated them several weeks ago uu'
der the attractive title of Delinquent
Tax Sale" The expense Of the publica'
tion Of this fascinating story was great
and the gross amount realized directly
from the investment was 81, 2,9O-one LOT
in the village of Holeate being the only
property sold. It's publication, although
was probably the means Of bringing
many forward to settle with the Treas
urer before the day of sale.
There is something radically wrong.
Where is it. and what is the remedy:
No person seems disposed to invest in
these securities. and why2 The premi-
um offered by the State is large enough
to tempt investment, but the security
does not seem to be satisfactory and cap.
italists keep shy, as litigation usually re-
suits in declaring the sale invalid, and in
giving the purchaser his money back
with six per cent, from which he can
pay his expenses and attorney fees
And why this result? The invalidity
of the sale. as ageneral thing, consists in
special taxes, or assessments, charged
against the property. II nothing but
ta1es proper were charged, purchasers
would be plenty; but, indeed, there would
be little occasion for them, as these
charges would be promptly paid by the
owners, and in most cases are rendered,
but under existing laws the Treasurer
cannot receive them-hence these large
delinquencies.
In many instances these special taxes,
or assessments, exceed the value Of the
land against which they are charged.
We know of one case of an IS acre tract
of wild land, worth at the outside S15
per acre, charged with over $500 of ditch
assessments. OF course. no one would
pay this assessment for the fee simple of
the land. We know of many other SIM
liar cases.
If this state of things is to continue,
the sooner tho lands in this county revert
to the government, that they may again
be re-entered. the better.
Is there no remedy? We think there
is. Let the location Of bitches cease for
while. at least until those already To-
Gated are constructed. Quit piling ditch
on ditch and relocating in old channels.
Give the engineers little rest and time
enough to make fair and equitable ap-
portionment, and don't hurry them SO
that they are compelled to accept, give
certificates and get the amount on the
tax duplicate before shovel full of dirt
is thrown from the ditch. Finish those
located and you will find that one-half
of the proposed ones are not necessary.
Fifty thousand dollars year for small
county like this to pay for special assess
ments is too much, and more of burden
than the people can bear.
Again, let the laws be so amended that
the Treasurer can receive the payment
of taxes proper, regardless of assess
ments. Mr.. Gordon, of Paulding coun-
ty. has introduced bill to this effect in
the Legislature, and we hope it will pass.
Don't incumber the general duplicate
with these assessments let them be
placed upon special duplicate, so that
they will not interfere with the collec-
tion of taxes in case litigation grows out
Of them. II these assessments are to be
the subject of litigation, let the party in
and not the county, become the
litigant. 1t should not be, and is not,
the duty of the county to collect these
claims for the persons who own them.
If the State gives lien and lends its
name for the purposes of suit to enforce
it, it has done enough. AS we'll might it
become the agent of mortgages to fore
close mortgages as the collector of ditch
speculators. The county has paid far
enough costs and attorney fees in at
to collect these assessments,
and it is time to apply remedy.