The Kimball graphic. (Kimball, Brule County, Dakota [S.D.]) 1883-1905, 1886-12-10
THE HEKIMBALLGRAPHIC
TAX Penalty ana Interest.

49,
Our exchanges many OF them are, agi- |
ating the question as to when the date
upon which taxes become delinquent
should be fixed, They seem to hold
widely different opinions. To illustrate:
The Mitchell Republican believes that the
date should be changed from February
to May or June. upon the theory that
February is one of the hardest months in
the year for farmers to raise money
The Bijou Hills Times goes still farther
and wants Sept. 15 after due as the date,
and one per cent. penalty instead of five,
and the lands sold as soon thereafter as
they can be legally advertised. The
Alexandria Herald, while not advocating
any permanent change. thinks the com
ing legislature should extend the time
over period covering two years. The
Mitchell Maa believes in letting the law
remain as it is.
We cannot agree with any of the fore
going ideas. In the first place we can
not see what permanent benefit would
accrue from change in the date. 1t is
very true saying that of things earthly
we are sure of but two-death and taxes.
To postpone the date of paying taxes is
like that of reprieving man sentenc ced
to death. It's respite of a short time
only. The theory of the Republican
that May or June would find the average
tax payer better prepared to meet his
taxes than in February hardly seems ten
able. After passing through the dullest
four months of the year, when the cost
of living is nearly doubled and the in
come reduced nearly one half, it is not
reasonable to suppose that either far
mer, merchant or mechanic would be
better fixed financially than two months
| after harvest. Such change would ave
the poor man the one per cent. per
month penalty from Feb. to May or
June, but it would also save it to the
rich man, the money loaners, the five
percent. per month men. For no man
pays his taxes until he is obliged to.
This loss of interest to the territory
which is the people themselves-would
have to be made up in some way, and
that way means an increased assessment
The same objections hold good in refer
ence to the Bijou Hills Times ide u; l. e.
to make the date Sept. Is in the follow
ing year, only more SO.
Unfortunately a date for the pool
l ~ ~,
rich man cannot be made. The date
now when taxes become delinquent is
ten months after assessment, and a reas-
enable time after harvest; the time VIII ell
the farmer especially should be better
prepared than any other time of the yea
to meet his obligations. In fact We
opinc that were the date earlier, Dec.
or Jan. 1, larger amount of taxes woult
be paid in. AS it is, the proceeds of th
crop go elsewhere and the farmer trusts
to luck to raise the tax money by Febra
ary. The penalty and interest aitatchin!
to the unpaid taxes should certainly no
be large enough to fall unjustly upor
the POOR, but it should be heavy enougl
to make it an object to the moneyed me,
to pay their taxes instead of holdin
money back due the territory and loanin!
it out at higher rate of interest thai
the penalty interest itself. As the Law
now stands the territory carries tin
poor man along after Feb. at q lowe
rate of interest than any money loane
will. Possibly it can do so a little cIeap
er yet; but it would be 'robbing Pete
to pay Paul"
The only thing about the law whicl
seems to us unjust is the two and a hal
per cent. interest on property sold fo
taxation. Here is an injustice ag aims
the poor of the rankest kind, inasmuc
as the interests does not go back to tn
territory-the people-but to the ind
viduals who bid it off and hold it. Their
is no security in the whole list of busi
ness transactions that equals q tax sal
certificate. 1t stands pre-eminent. Ther
is no reason, then, why a higher rate .
interest than the maximum rate-twelv
per cent.-should be allowed these Gel
tificates. They would be quickly bough
at that rate. And there is no reason VIII
the law in this respect should not b
changed Otherwise let it alone at pres
ent.
But
The past season has been a hard on
for farmers. Crops in many localitie
have been only half crop and in som
a total failure Two years ago the leg
islature extended the time temporary
when the taxes should become delir
quent, in order to relieve the unfortun
ate farmers. The act was proper and
commendable one. Let the coming leg
islature do the same. The need is NOR
urgent now than two years ago. LIE
the time be extended to next summer
Possibly until after harvest would be tn
proper time. They should act promptl
in the matter, too, and not wait unit
the last minute, as did the legislature q
two years ago.
. There are 1s,500,0O acres of vacan
land yet in Dakota.
Gov. Pierce resignation is in the hand
of the President, but as yet his successo
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