The state republican. (Jefferson City, Mo.) 1871-1896, 1894-06-14

was that all delinquent lands were
"forfeited to the state"
This went on for fifty seven years,
badly demoralizing the revenue sys-
tenn of the state until the plan was
devised in 1877, for collecting de-
linquent taxes, like other debts, by
suits in the courts of competent
Jurisdiction. This method involved
heavy costs upon delinquents, but it
soon became known that the title
acquired by purchasers would be
upheld in the courts, and the prob
lem of forcing everybody to pay
taxes was solved.
The act of 1920 required the col
lector of the revenue to receipt for
the gross amount on his tax books,
and to settle annually with the county
court, and, after deducting "such
amount for delinquencies as may
have happened without any fault or
negligence of the COLLECTOR and his
commission of 8 per cent, pay over
to the state and county treasurer the
balance, taking receipts therefor.
The provisions Of the act requiring
officers to account for and pay over
public moneys were found to be
defective, and were amended by
nearly every general assembly for
nearly seventy years always in the
direction of more stringent methods
for compelling the revenue officers to
account for every cent collected
fiom the people, until this law, in
this respect, is very rigid and well
nigh perfect. The collectors cannot,
now, overlook their neighbors whose
taxes are delinquent, nor can the state
auditor indulge his friends, the de-
linquent collectors, without the cer-
tainty of being held responsible in
the courts. The collectors are
charged with the amount on the tax
books, and must account for every
penny of it-show treasurer's re-
ceipts for the moneys collected, and,
under oath, prove to the satisfaction
of the county court that it was
impossible to get the balance. Then,
again, they must file, monthly, a
sworn statement of all moneys COL
lected by them during the preceding
calendar month, and the county
clerks must Immediately certify to
the auditor the amount shown to
have been collected for state and on
or before the 18th day of the month
the full amount, less their commits
sions, must be paid into the state
and county treasures. The penalties
imposed by law for falling or refusing
to comply with any provisions of the
law are severe and attach with
absolute certainty. In this connec-
ton deem it proper to say, during
the five years | have had the honor
of serving the state as auditor, every
report or certificate required to be
sent to my Office by county clerks
has been made in conformity to
law, and not single collector has
defaulted to the state. The old
records of this department show
that in the past, before the enact
ment of the present law, defaults
were not uncommon, the state losing
heavily in consequence every year
In view of these facts | confidently
assert that the revenue service o.
Missouri has never been 30 efficient
as it is to day, and my information
goes to show that our state stands II
the front rank, il not ahead, of al
the states in the union for the stric
accounting for public moneys by
collectors. This result is attributable
no doubt, to the fact that the people
realize the importance of electint
none but competent business men fo
places in the service. 1t is eviden
that no other kind have been elected
in recent years.
lI