Pittsburg dispatch. [volume] (Pittsburg [Pa.]) 1880-1923, 1891-03-27
MUST COME TO TIME
CITY Treasurer Denniston Cannot
Extend the Date for Allowing
Discount on Taxes.
MAJOR BROWN GIVES HIS OPINION
That Councils Have No Authority to
Change the Rules Laid Down
by the Legislature.
MAJOR BROWN GIVES HIS OPINION
MARCH 81 THE LAST DAY OF GRACE.
Preparing for tie Invasion Of an Army Of Tax
payers

the tardy taxpayer will have to get rapid
move On TO save his per cent. Major
DenniSton deplores the fact that the time
necessarily spent awaiting the Supreme
Cours decision delayed the appropriation
ordinance and prevented the making out Of
assessments earlier; but he is helpless 70
remedy the difficulty, unless he assumes the
responsibility Of making good the discount
in the event of some taxpayer entering suit
in the name of the city TO recover the
amount
"This state of affairs will result in hard
ship to some people," said the Treasurer.
Some OF the taxpayers are at present IN
Santa Barbara CAL; Others in Florida, at
the Hot Springs, or in Chicago and other
Western cities. 1t will be nearly the last
day OF the month before they receive the
statement OF the amount they owe the city.
Preparing 10 Receive Money.
81 think l will be acting within the law
If allow the discount on all checks for
taxes mailed or or before the last day of the
month, but l cannot allow the discount on
taxes paid in at the window after that date.
l will receive all the assessment books by
o'clock tomorrow morning, and will work
the clerks tonight, tomorrow and Saturday
nights up TO midnight, if the people keep
coming in with their money. l Will receive
money until midnight on Monday also, if
necessary, 10 give the people chance to
pay. We will work right through Good
Friday the same as ii it were not holi-
day."
Controller Morrow points to the opinion
as corroboraung what he has claimed, that
il a taxpayer goes 10 the Treasurer's office
and by reason of the crowd ahead of him is
unable to get his money receipted for dur
ing the DAYS of March, he has recourse in
law aad can get his discount allowed if he
proves be offered his money and it was not
accepted. The Treasurer. however, be-
lieves that be can receive all the money in
time if the taxpayers come early enough
and last enough.
Opinion of Major A. NJ. Brown.
Major Browns opinion, upon which City
Treasurer Denniston bases his decision, is as
follows:
The act of Assembly of March o, 1871 pro-
vides that the taxes and water rents levied for
city, DO and school purposes shall be payable
as follows. viz: One-halI of the city, poor and
school taxes shall be payable during the month
of March, and the remaining onehalf during
the month of September. The act of March
Is 1875, provides as follows: ANY taxpayer of
such cites Cof the second ciaSs) Shall have
the right to pay at his option. and 1t is hereby
made the duty of the City Treasurer to receive
the entire amount of tax levied on any property
OF occupation due from such taxpayer at the
tine when the first nstallment thereof is pay
able, and tor period of 20 days thereafter; and
a deductlOn or abatement OF D per centum on
the amount of the second instalment, OF one
half thereof thus paid in advance shall be
allowed to such taxpayer by such Treasurer, il
the full amount OF such tax be palu IN the
month of March, and not otherwise"
Although the act of Assembly OF March .,
1S77, clearly cOntemplates that the City Coun-
Clls will levy the taxes In January or February
OF each year, ana that the tax books will be de-
livered to the City Treasurer to enable:him to
give notice prlnr to March ! that he will re-
ceive the taxes and allow an abatement OF per
cent
Upon the September Installment
if paid IN the month of March, our Supreme
Court decided that the provision indicating the
time when the taxes should be LEVIED by Coun-
c,ls is merely directory, and that the
levy may be made by Councils within
a reasonable time after the month of
February Therefore 1t may be made, as
is the case the present year. in the month Of
Treasurer is actually prevented from receiving
the taxes within the month of March. That
condition confronts you at the present time.
Il seems now more than probable that the tax
books which constitute your guide and warrant
for the collection:of the taxes, will not reach
you until the month of March has passed.
The question then arises have you authority
to allow abatement OF D per cent upon the
taxes payable in the month of March, which
arc not paid until within the month of Aprilf
The Councils of the city of Pittsburs have at
tempted to solve the question by joint resolu-
ton passed in both branches on March %. 1891,
and approved by the Mayor upon the 24th of
March, which Is substantially as follows:
WHEREAS, Every taxpayers should have an op-
por;uniJy 20 secure the discount allowed by the
law the payment of city taxes on or before the
3lst dav OF March in each year; therefore,
Resolved. That the City Treasurer be, and he is
hereby requested and authorized TO continue the
receipt OF city taxes under date Of March 81 until
the 10th day OF April of this year and allow on
taxes paid by tEat time the discount authorized
by law Tor taxes paid on or before March 81.
Cannot BE Changed by Councils.
1t seems very clear TO me that the resolution
OF Councils cannot change, alter or repeal the
act Of Assembly; indeed, this is self evident to
lawyer, and if authority were needed to sus-
tain the view expressed, it can be found in the
very latest decisions Of the Supreme Court.
The act describing the mode of payment and
collection of taxes therefore, stands in full
force and unrepealed. This is apparent from
the very language of the resolution of Councils.
II authorizes the collection of taxes until the
10th day OF April OF this year" with an abate-
ment of ) per cent. but instTucts the treasurer
10 date his official receipts of March 81 for
taxes received during the ten days within the
month of April. The language of the act is:
ANY taxpayer of such cities shall have the
right to pay at his option and il
Is made the duty of the City Treasurer TO
CeIyc the entire amount of tax levied, and
allows deduction or abatement of D per cent
on the amount of the September inStallment,
only in case the whole amount of the tax is
paid in The month OF March. and not other
wise" The Councils of the city and the City
Treasurer are entirely separate and independ-
ent of each other III this matter. The
default of Councils levy the tax in
time to enable the City Treasurer to give
public notice and to receive taxes during
the month of March does not confer upon
the City Treasurer any legal right to disregard
the provisions of the paramount law, which
authorizes the levy of the tax and prescriEes
the mode of its collection. However much this
condition of things is to be regretted. and how
ever much the City Treasurer may wish TO help
the taxpayers in this emergency, he is, in my
OPINION, without power or discretion to do
Otherwise than follow the clear rule prescribed
10y the act. 1t is the act of Assembly and not
the resolution of Councils that determines his
power and the measure of his duty. The city
Councils the immediate representatives of
the taxpayers In the performance of the duties
eujoined by he act of Assembly for the levying
OF IaNes. The Treasurer has control in
respect of that matter. He cannot collect the
taxes until the Councils transmit to him the
levy and tax books which constitute his
rant of collection. If the Councils fail to fur
uish him with the levy in time TO make the COL
lection within the month OF March. it is the
duty Of the Treasurer to collect strictly in &C
cordauce with the law operating at the time he
makes the collection.
A Remedy for the Taxpayers.
1t may be the taxpayers are not wholly with
out remedy but it seems to me that unless
they tender or offer to pay their taxes within
the month of March they will forfeit any right
to the abatement intended to be allowed by the