Arizona weekly citizen., 1890-03-29
Tax Technicalities.
Tucson, March 21st. 1890.

| Revenue law IN our famous code, L snail
endeavor to set forth to the public some
of the "glaring inconsistencies and flat
contradictions" that must be met by a
tax collector IN putting the law IN
practice. And first, not as knock out
blow, but simply as problem fer some
of our high legal talent / modestly sub
nit the following: Par. 1868 (sec. 81
THE collector Immediately after the re-
ceipt of the duplicate assessment rolf
ii. e. tax rolf must publish an official
notice specifying: First, second,
That taxes will be delinquent on the
third (3rd) Monday OF December, next
thereafter, and unless paid on that day
or prior thereto, five per cent will be adj
ded 10 the amount thereof as penalty
Now hear this, Par. 1854 (sec. So, "On
the third Monday Of Dec. in each year
the tax collector shall make out list OF
all persons and property then owing any
taxes, verified by the oath of himself or
deputy, which list shall be completed by
the last day of December, and shall be
known as the Delinquent List" and to
enable the tax collector to make out
said list no taxes shall be received by
him on the duplicate assessment roll
after the second Monday in December y
| Query-When do taxes become delin-
| quent, the second or third Monday of
| December?
The Judgment of the court, SO says
| the Star OF yesterday, was largely based
upon the decision of the supreme court
| of Arizona which held that in proceed
ing OF that character, which is a special
proceeding, the statute must be strictly
| followed.
Very well, let us see what was done.
| The point was raised in court by de-
PENDANTS with a good deal Of seeming
confidence that the published delin-
| quent list Of last years taxes did not
agree with the original sworn list as
made up under par. 1854 above quoted.
Under the law the tax collector made
up in book form list which contained
the names Of persons delinquent. the
| descriptions of their property, the
amount of their taxes due, and, also, in
a separate column, the amount of costs
due after each description and that
would be made collectible after the list
was re-opened on the first day Of JAN,
1890. Now why did the collector go to
so much pains and trouble, for uHder
that paragraph he would simply have to
swear to list Of persons and property
delinquent, nothing moro nor nothing
less; and this list OF persons and prop
erty, under that law, would be the de
linquent List"
The law does not say you must state
the amount OF taxes due, hence follow
ing the statutes strictly" what becomes
of the tail, or rather the head. (for il is
the vital natter of the delinquent list
as now sworn to? - zzs..s =
The lawyers did not object to the or
iginal, they thought that was in elegant
shape, but here lis where they got 90
with both feet. In I. a separate chapter,
number seven, in regard to the col
lection of delinquent taxes, the laws re-
state the ingredients that should make
the published delinquent list, but hearlt
Par 1855 (sec. 591 On or before the first
Monday In February the tax collector,
must publish the delinquent list, which ;
(which published delinquent list OF
cOurse) "must contain the names OF The
persons and description OF the property
Delinquent, and the amount of taxes
DUE mot, you will notice, the amour;
of taxes, and the amount of costs, 81 p
rately) Opposite each name and Les
cription, with the taxes duo on personal
property added TO taxes on real estate
and etc, and the year or years" mot
year and years Yon notics) for which
the Same are Gueand etc"
Now come the objections; first, the
published list did not compare yerbat
um with the sworn list on file; second,
the year or years for which delin Iuent is
not stated.
| ask any sane Llan can the list made
up under par. 2GSJ agree exactly with
the published list as called for in par.
26S4?
And why should it? The original con
taiss the amount OF taxes separate be-
cause the tax collector is first credited
with this sworH amount in order 10
balance the duplicate assessment roll
which is settled by his monthly col
lections and the total amount eff taxes
delinquent.
He Is then charged with the amount
Of the delinquent list mot the taxes and
costs, but the taxes and this sworn list
must be settled and filed with the su-
pervisors at the end of the year. Every
monthly report of delinquent taxes made
by the co lectof shows the taxes and
costs separately and he is credited with
the amount OF the taxes, and the costs
are simply checked off to see il the
proper amount is accounted for in each
instance. Now all this is simply and
readily done from the sworn list which
NJ to;, oil h. cf,k
ed, but more, in order simply to facili-
tate settlements.
In regard TO the second objection ]
have this to say; in making up the list in
1887. as deputy collector fer Judge
Wood under this new code l submitted
the heading to be published to the dis
trict attorney and he said it was strictly
and technically correct. and this year
Collector Snyder uses the same heading
under the sIme law, and after lapse of
one week from first publication neither
the present District Attorney nor hired
counsel, amend it.
Another point raised and which was
passed upon in 1887 by the district at
torny is the omission of the affidavit by |
the tax-collector. from the published list |
Does par. 2G65 say this must appear?
IL We uluSJ SIdilU on TECHNICAL points
does this par. not say the delinquent |
list must be published and if so, is it the |
delinquent list that is published or is it |
copy?
l raised the point on the oath in 1887 |
because as began to write it for that |
published list | noticed this in |
consistency; the oath says "all |
persons and property delinquent |
after the 3rd Monday of De-
cembsr &C.," now when the list is or
dered published in February, great |
many taxpayers have availed them
selves of the privilege of paying during
January, and if the oath is attached to
the published list and says 'the forego
ing Is true, full and correct acc punt of
all persons &C." why necessarily ali
these persons must appear On it and this
would be absurd tho of course soft
snap for the printers as the list would be
about a third longer. | don't suppose
there would be any howl from those
,.,bn nai1 1Drinn Iopnarv |