The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1897-02-21
MORE FREQUENT TAX PAYMENTS.

MORE FREQUENT TAX PAYMENTS.
The bill which has received favorable
consideration in the Legislature permit
ting the payment of taxes semi-an-
nually instead of annually is all right
except that. in our judgment, it does
not go far enough. Probably this in
novation is all that could be expected
upon a first departure from time-hon-
ored precedent. 1t has been so long
the custom almost everywhere to have
taxes paid to the public treasury once
a year that to make this twice a year
instead is quite a startling change. 1t
appears, indeed. that. but for the fact
of such a law being in force success
fully in a neighboring state, there
would be little hope for it's enact
ment here. Nevertheless, it would be
quite as sensible If we did not make
two bites of cherry and substitute a
reform.
The objects Of the change in
| the system of tax payments are two.
First, to make the burden easier fer
the taxpayer; and, second, to cause a
more regular flow of cash into and out
of the public treasury, so that there
may not be any season of the year in
which large amounts of money are
withdrawn from business operations
and piled up in state repositories
subject to the constant risk Of sus-
clear that both of these objects will
be served as much better by quarterly
than by semi-annually payments as
they are by payments twice a year in
stead of once.
The relief to the property own
er would be greater than is COM
monty imaginable. It may not be
generally known that during these
hard times many associations that re-
quire the payment of an annual due
have substituted quarterly for semi
annual or annual payments. While thu
total contributed is the same, the prac-
teal effect is that even men compar-
attvely Well-to-do find it far easier to
pay So or $40 four times a year than
they do to get together 500 or $40 on
a given date, even though it comes
but once year. The proof lies in the
the fact that delinquencies are less
frequent and suspensions for non-pay-
than under the other.
The same rule will hold good with
much greater force when applied to
tax collection. The average man of
small means will pay with greater
promptness and regularity and with
immensely less hardship to himself ev-
cry three months than every six
months or every twelve The argument
that this would be a nuisance to those
who are able and willing to pay in a.
lump and do not want to be bothered
four times a year falls fat, because
any such law would permit them to do
so. The man who wants to pay in
advance can pay, and there's an end
ont; but the law should be framed
on it's mandatory side for the benefit
of the man who finds it hardest TO
pay His case would be suited by pay
ments no more frequent than once ca CHI
quarter. For the same reason. the
benefit to the state from the quarterly
payments would be just twice as great
| as from semi-annual. The six months
period will still require the heaping up
of cash from one to three months twice
a year. 1t will still compel the state
! treasurer to hunt repositories, still re-
quire the eXaction from him of proner
! security, still offer to scheming poll
! ticians the opportunity to secure these
deposits for banks in which they are
! interested. If the tax payments came
in four times a year, they would go
| out again so rapidly that the states
| cash balance would be small at most
| times, and would be so quickly paid
| out that few banks would be anxious
| to secure it.
AS far as we can see, all the argyll
| ments in favor of the semi-annuaI
payments, and they are many and po-
tent apply with double force to pay
ments made quarterly. We wish that
the legislature might be willing TO
make a good job Of this while it is in
the business of tax law reform. The
payment of taxes, city, county or state.
by installments will be the rule of the
future, and the shorter the period the
better. It may require a little extra
bookkeeping, but our public servants
can bear that for the sake of the i'm
mense benefit to the people, both as
taxpayers and citizens.