The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1899-08-22

The Journal has for years urged the prin-
ciple which underlies the county and W
ship legislation placed upon the statute
books by the Legislatures of 1895, 1897 and
1899. To the best of its ability ii supported
the proposition TO add a legislative branch
to county and township governments. 1t
has opposed the fee system as 1t was I'M
derstood and practiced in this State for
years. These laws may need amendment,
but the principle is correct. 1t is possible,
however. to make ~salutary laws obnoxious
and to bring reform measures into diSre-
pute. The Journal has heard of several
such cases. where Investigations have been
made by men who are probably actuated by
the best intentions. One of these instances
of injustice Is in regard to the commission
paid to county treasurers for the collection
Of delinquent taxes. In several counties those
making Investigations have reported the
commission on delinquent taxes as fees. and
that they shall be turned in as a part of
the revenue of the county. Such Is not the
law. and to proceed against such officers for
Withholding money which belongs to the
county is a wrong, and so palpable a wrong
that its repetition will bring reform meas
ures into contempt.
Some facts regarding the commission Of 6
per cent. for the collection of delinquent
taxes may be of interest. The State Board
of Tax Commissioners in 1896 found the ag-
gregate of delinquent taxation in the State
to be s.. oO. and that large amount was
increasing every year. The board consid-
cred a remedy, and as the result voted to
recommend to the Legislature that a COM
mission of 6 per cent. be given county treas
rrers for the delinquent taxes collected.
After considering the recommendation of
the board. the Legislature of 1897 passed an
act amending Section 119 of the act of 1895,
fixing the compensation of state and county
officers. and repeating all conflicting laws.
TIL section as 1t now stands relates TO the
duty of county treasurers in connection with
the collection of delinquent taxes. The last
| sentence of that amended section page Ia
of the laws of 1870 reads as follows:
Each county treasurer shall be allowed, in
a commission of 6 per cent. upon all delin-
quent taxes collected by him.
Nevertheless. with this plain provision of
the law. repeating all other conflicting pro-
| visions, and the last enactment on the sub
| ject, investigators In several counties, in
| Guiding Marion and Morgan. have reported
that these commissions are fees, and that
county treasurers who have taken such fees
are unlawfully Withholding money that be-
| longs to the counties.
1t may be added that in all the counties
| which the Journal has heard from the
| special deputies or collecting agents. 1t car
be further added that under the provisions
| of the law referred to hundreds Of thou.
| sands of dollars have been collected which
would ave been lost to the State and the
| counties but for this special effort. In
| many counties these collection agents of the
treasurer have canvassed townships and
| cities to find the delinquents, which is nc
| part of the duty of that officer. In one
| county. where the treasurer is a well-know
business man. he told the investigators that
rather than have his name published In
such connection in a report, he would pay
the $3.50 which had been recovered from de.
linquent taxes collected by his township
canvassers. and which he has paid to them
Suits are threatened against others. o.
course. If such suits are begun by counties
they will be beaten. for the reason that the
portion Of the law which authorizes the
commission is as plain as words car
make 1t.
AS was stated at the outset, ali such per
forrapoas hy ;pvestioatoro caetipo aSDer
sion. upon the official conduct of officers. are
likely to bring real reform In local gov.
eminent into contempt.