The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1897-12-26
THE NEW TAX LAW.

as a rule. so little attention to the
acts of their legislators that it is still,
probably, news to a great many peo-
pie in Minnesota that the tax laws of
the state have been so changed that
taxes on real estate may now be paid
in two annual installments instead OF
all at once. The law is a benefcent
one, and is probably only the first step
toward a system of quarterly or even
monthly tax payments to be establish
ed some time in the future.
1t is a burden to the public treasury,
as well as to the taxpayer, to have this
contribution to the state made upon
fixed day in the year, which results,
usually, in the payment Of practically
the whole body of real estate taxes
within the period of about thirty days.
The heavy penalty of 10 per cent at
all those who are able to settle their
bills, While the scarcity of money and
the common habit Of retaining the use
of it as long as possible, makes them
postpone paying their taxes until as
near as possible to the date fixed by
law So, during the closing days of
the month of May, it is almost impos-
sible to get entrance to the county
treasurer's Office, and hours may be
spent in endeavoring to pay up taxes
and take receipt On the other hand,
the funds thus produced do notacome In
in the orderly course Of expenditure,
but are punched, and the treasury at
one time has to issue certificates and
raise money, and at another period in
the year is making large deposits in
different banks to be drawn upon for
the bills of the subsequent months.
Under the new law the years taxes
are divided into two portions. The
taxes become due and delinquent, as
heretofore, on the first day Of June. If
a man has paid nothing by that time
the full 10 per cent penalty attaches.
He is, however, permitted to pay one
half of the taxes at any time prior to
June / and, If this is done, the other
half does not become delinquent until
the list Of November; and even then the
10 per cent penalty attaches only to this
delinquent half, and not to the other
half that was paid on or before the
first day of June. The practical effect
people of small means. While it is
automatically true that the sum Of
also practically true that it is much
easier for man to pay $50 in two sums
Of $25 each at dates six months apart,
than it is for him to accumulate the
whole amount for single payment.
The burden of the taxpayer is thus
diminished at the same time that the
heavy penalty fixed by the state is
hghtened.
We believe that it is necessary only
for the people in general to understand
fully the new arrangement in order to
take advantage of it. 1t will probably
be some time before the knowledge Of
just what the law permits and requires
reaches the whole body Of taxpayers;
and, in the meantime, every effort
should be made to explain to them their
cfo ond Thorn n
adopt the principle of paying their
taxes as nearly as possible on the LIST
Of January and the LIST of June, to en-
joy the greater ease of accommodating
the necessary sum and to avoid the
severe penalty. We hope to see the
time, not too far distant, when, at no
other expense than a little more trouble
in the bookkeeping, all citizens will be
enabled to pay their real estate taxes
in monthly installments. 1t would
make payments seem very light, would
conduce to economy and would estab-
nsh in the public treasury regular
and gentle inflow and outflow of reve-
nue., always balancing and preventing
the Objectionable deficit and the scarce
ly less Objectionable surplus. The
present law is but a beginning; and we
are sure that, after the public has ex-
perienced the relief that will be felt
from it's operation, the next demand
will be for the extension of the prac-
tice of partial payments Of taxes to the
schedule Of payments every three
months instead Of every six.