The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1886-07-09
COLLECTION OF DELINQUENT TAXES.
An Opinion from Ex-County Attorney Ketcham
The Compensation for the Work.

It is presumable since the retiring county at
torney filed written opinion with the board a
day or two before he went out of Office that the
County Commissioners have at one time or an
other considered formally the question of extra
compensation to the auditor and treasurer for
looking up omitted taxes. This is not the case,
although it is claimed by some that contract
exists between the commissioners and these
officers whereby the latter are to receive % per
cent of all taxes paid on an omitted property.
But as County Commissioner Clinton several
weeks ago said he knew nothing of such con-
tract and as there was no record of any having
been made. though work of this description went
on all the same with expectancy or some as
surance that it was to be paid for, that gentle
man began to make inquiries. He found that
his colleague, Mr.. Reveal, knew nothing
or such order assurance contract
TO pay the auditor and treasurer for
doing what they doubtless expected to get full
compensation some time or other.
AS the question was agitated outside of the
board by those interested, Mr. Clinton and 9TH
ers began to investigate the law. He asked the
county attorney, just retired for opinion, and
the attorney gave it in holding that public Of
fcers must do the work required of them for the
compensation allowed them by statute. Officers
| cannot claim particular extra compensation
unless under a section of. the statute providing
for allowances under the head Of Indispensable
public necessity. This section, 5766, prohibits
promiscuous allowances, either directly or indi
rectly, except under the head stated. If the
Commissioners do so, they are liable to prosecu-
ton, fine and Imprisonment in the county Jail
for not more than sixty days, besides suffering
forfeiture of their Office
He further says TINT, except in Section 6416
there is no authority to employ officials to look
up omitted property. By this section the audi
tor, treasurer and assessor can be so employed
and this carries with it the power of the Com
missioners to compensate them for their service.
However, this is subject to Section 5766, referred
to above.
He thinks it DO part of the original duty of
auditor or treasurer to return property for taxa
ton. 1t is his opinion that the best course to
pursue is Ito enter order that the assessors
Office shall be kept open the year round, with
one more deputies TO assist him in discovering
omitted taxes and 20 enter into such contracts
as may to the board seem proper, with the au-
ditor, treasurer, or both, for the payment of a
percentage upon omitted taxes discovered by
Them
When this paragraph of the opinion was called
to his attention yesterday, gentleman, CONVEX
SAINT with the question, said: THAT means, no
doubt, the County Commissioners shall require
Assessor Quill to hire deputy or two, at So per
day each, to do work for which Commissioners
Sahm and Reveal are willing TO pay the auditor
and treasurer, under contract, 25 per cent of all
taxes collected on omitted property. If such a
contract can be entered into with the auditor
and treasurer, why not with the ASSESSOR