The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1895-01-01
ADMITS HE HAS VIOLATED III, But
CLAIMS THE LAW Is FAULTY.
His Failure TO File Afidavits Makes
His Bondsmen Liable for De-
linquent Taxes.

DellnQuenCteS of former
years unpaid at Nav set
Ten aper cent penalties
on 1898 delinquencies. 5,721.29 361 %
Six per cent. penalties
1875 delnquencieS. :, 1885 149 IS
Additions to duplicate 1893,
coHected ....---....,....... 1,Sl5.U 1856 il
Totals ... s37s. 747. 4e 800 299 70
Cash collections of I'd in
stallment to Nov. 8, 1891. $239 PAL Sc ST. $50 p
Cash collections of deln-
quencies. including penal
ties ....;..................... 17,262.7s $685.
Cash collections of addi-
tons to duplicate. 1,S15.01 1856 IS
Total collections. .s25s. s1s52 SIS, s45 2s
Ireasurers fee 5 per cent.
on delinquent collections S772.59 $685.
vet amount due city. 1851, 546. SO SIS, 806 45
Total delinquencies Dec,
1874, settlement. $115, 1874. 50 Sc, 269 As
one year ago the delinquencies for the
current half year were s49 1865 and the
delinquencies previous to the May settle
ment of 1893 were S43, 22154: the total
delinquencies after deducting the amounts
of erroneous assessments were sss.s1S 3d.
The May, 1894, settlement sheet shows that
Sl6,SI6l2 was credited to the treasurer on
account OF being uncollectible and that
$l3,o15.T of the amount was collected. which
suptracted from the delinquent account
SHOWS $61,S6699 delinquent in May, 1894
or taxes which We're due before November
1898 BY referring to the settlement sheet
printed above, where this item appears as
the third in the left hand column it will
be seen that it does not tally with the
May sheet, there being a difference of
$137.30.
At the Auditors office deputy r. M. john
son at first denied the possibility of such
a discrepancy having occurred and tried
10 argue the reporter into believing that
ngures sometimes lie. The May settlement
sheet was secured from the controllers
once and compared with the records in
the auditors office. The difference was
there and Mr. Johnson was asked what
had become of that $3.50. 1t was a puzzle
to him at first, but he finally discovered
that that amount had been credited to
the treasurer was uncollectible but had not
been so entered on the settlement sheet
one year ago the settlement sheet showed
which sl7OI3.42 was credited as nncollect
IDLE, leaving the net increase in delin-
quencies of $34, $50 10 in one year.
Section 154 of the law on taxation an
proved pro March 8, 1891, and Section 121 of the
Re zee .h and - salary law approved March 8,
County auditors shall not be authorized
to credit the treasurer with any uncol-
lected delinquency for which he claims
credit unless such treasurer shall show
by proper returns above provided, veri-
fed by his oath or affirma ton, that he
hdS oitSeully SOuSHl IOT ana mas been I'M
able to find any personal property from
which to collect such taxes or that hay-
ing made levy, he was enjoined or 9TH
erwise prevented from making sale or col
lection by court of competent jurisdic-
ton: and in all cases where he has failed
to make demand upon residents who are
delinquent or to levy and sell when per-
sonal property can be found in the county
out of which to make the tax, he shall be
liable, on his official bond for such uncol-
lected delinquency and 10 per cent. dam
ages thereon.
Under the provision of both of these
affidavit that he has used due diligence
and to file with the auditor the proper
returns, before he can be credited with
Have any such returns been filed in
your Officer was asked of County Auditor
mo. Such a thing has never been done
It is simply impossible to do So" he re-
IF the treasurer has made such effort
can you see any reason why he could not
say as much under oath?''
1--WE have no such affidavits here. You
had better ask Mr.. Holt why he has not
filed them"
THE law says it is your duty to receive
them before you can give him any credit
for delin q, is Why have you not de-
1T has not been the custom to make
such affidavits or furnish such returns
You had better see Mr.; Holt Mr. ~.
he seemed somewhat surprised to learn
that anybody knew he had not complied
II can't make such an affidavit" he said
IF you viii look at Section 12O Of the
a from eyng or aeg
the household goods of any person for
taxes where they are not assessed at more
than $25. Under that clause l cannot make
affidavit that 1 have levied upon prop
erty wherever found"
Gould you not make your returns as
required by law and in such cases show in
the proper blank that you have done your
duty under the law?'
After little argument he acknOEl-
edged that he would not be guilty of per-
jury even if he should simply make the re-
levied in all cases where property could be
found, and also showing cases which We're
found. He said the large ainoant of de-
lnquencies was account of the law ex-
empting, these small amounts from execu-
ton and on account of the Union railway
and Iron Hall taxes, which are held back
by the courts. Even N these cases he has
not certified to the auditor that he can
not collect the amounts account of the
judgment of the courts as is required by
the law
Under the statute could not the entire
amount of the present delinquent tax that
has become delinquent under your admins
tration Of the office be collected from your
II don't think it could be-
, Domt the he law PLAINLY IA stale that unless
the auditor must not credit You with any
delinquencies, and that you must pay over
cate, minus the delinquences. and that if
not paid it shall be the duty Of the County
Commissioners to bring suit for the amount
against your bondsmen?
Yes, that is true, but this is law that
cannot be complied with. 1t is simply i'm
possible to do So"
You have just admitted that it could be
complied with in the manner suggested, and
still you say ii is impossible. How do YOU
reconcile the StatementS?'
These questions simply brought out the
same answer-the law could not be COM
piled with, and therefore had not been.
Controller Trusler thinks that if this pro-
vision of the law strictly enforced and
the treasurer compelled to make the proper
returns and affidavit, 1t would also COM
pei him to make greater effort to collect
the delinquencies, which would shut off a
constant leak in the citys finances He
calls attention to Section lib of the city
charter. which gives the city the authority
to begin impeach msnt proceedings against
any officer of the city who fails to fully
perform his duties, and also to sue his
bondSmen for any damages sustained. Under
Section q of the charter this power is
vested in the Council. and It is made OBJ
ligatory upon that body to begin such pro-
ceedingS after it has investigated the
charges and finds any reasonable grounds
upon which to sustain them.
Mr.. TruSier does not think suit to inn
peach the treasurer would necessarily bring
about the collection of the entire amount
of the delinquent taxes. but he does think
IL would have the effect of making him coll
lect every cent that it is possible to col
lect, which Mr.. Trusler does not think is
DQinO a Ia fpna