Pullman herald. [volume] (Pullman, W.T. [Wash.]) 1888-1989, 1900-02-17

VII bic'tS iudL arc lldii paul ny May
3lst no certificates delinquency can be
issued until after November 30tb, 1900.
When application is made for certii-
date OF delinquency interest Is figured to
date OF application and added to the or
iginal tax. The whole amount then
bears interest at the rate of - per cent
/ per annum. The state attorney holds
that the person who redeems certificate
OF delinquency must reimburse the pur-
chaser of said certificate for the fee of
oOc charged him for its issuance.
Real estate upon which a certificate Of
delinquency is issued may be redeemed
at any time before the expiration of three
years from date Of delinquency OF the
taxes represented by said certificate, by
payment to the county treasurer OF the
amount for which it was issued, together
with accrued interest and amount oil fee
+ as above stated
Personal property tax does not come
under the same rule as realty, No half
payment can be made as in the case of
the latter. The law governing its colec-
tion reads as follows: "On and after the
i first Monday OF February succeeding the
/ levy OF taxes the county treasurer shall
i proceed to collect all personal property
taxes"
! The 1899 laws require that the treas
! urer shall notify all personal tax payers,
/ by mail, OF the amount of tax due and
interest attaches 30 days fter the date
OF such notice, at the rate OF Is per cent,
and not after the LIST day of June as here
/ tofore Leld; and if such taxes are not
/ paid on thirty days notice, unless Sc
cured by real estate, he shall distrain
sufficient goods and chattels belonging to
| the person charged with such taxes to
! pay the same, etc, sec II chap. II, laws
/ 81. 1t will thus be seen that personal
] property tax must be paid Immediately
after the first Monday in February, 1900.
There Is this year an exemption OF $500
on certain specified articles of personal
/ property.
Receipts for road property tax worked
out during the year 1900 will be taken in
payment OF the road district or segre-
gated road tax charged upon the tan
rolls OF 1899, and must be handed to the
treasurer either at the time of payment
OF first hall or when full payment is
made. 1t often occurs that the tax payer
works out and is receipted for more road
tax than is charged against his property,
or, works out the amount charged against
all his property and pays the taxes on
/ part OF 1t only. In no case can the treas
urer credit such receipt for more than
the road tax charged against the property
/ on which payment ls made, but, on tax
ing them up must note on them the
amount for which they are credited and
IN his next quarterly settlement there
alter with the county must turn them
over with other vouchers, and at any
time after that, by applying to the coun-
W auditor, the tax payer may obtain a
deficiency certificate for the amount not
credited which will apply in payment OF
road tax for any subsequent year. The
holder OF deficiency certificate may de-
duct the amount thereof from the total
amount against him on the road super
visOr's books and work out the balance
when the deficiency certificate and the
receipt worked for will cover the amount
of his road property tax. As the per-
sonal tax must be paid in full at the ear
liest possible date after it becomes due,
separate receipts should he given by the
road supervisor for the amount OF road
! property tax against personal property.
In this way ii the tax payer does not
| pay his real estate Wien he paws his per
sonal tax, the necessity for surrendering
his whole receipt and then getting de-
ticlency certificate from the auditor
would be avoided.
There is always great rush at the
treasurer's office dnring the two or three
weeks preceding any date OF delinquency
and mail matter acCumuates to such an
extent that it usually takes two months
| to work 1t off. This cannot be expected
| to be otherwise. but | desire to suggest
that those who intend to have the treas
! urer make out list OF their taxes before
| paying send in for such list early after
! February first. Many wait urti the
! treasurer's force Is busy with the rush OF
| people paying Their taxes IN person, and
| expect a statement by return mail. Some
wait until the last day before delin-
/ quency. 1t requires but little tine to
write the treasurer for a statement and
postal card is sufficient. The numbers
/ OF the real estate should he given plainly.
/ II country property the section or sub
division OF section, township and range,
and II town property the name of town,
number OF lot and block and name OF ad-
dition, ii in an addition. Thus if any
error is foundin descriptions ample time
! 3 Ill be had for corrections before delin-
. quency.
The safest way to remit money is by
postal money order or registered mail.
. Exchange is always charged on checks
and drafts colIectibe at points other than
ColfaX. The ices for money orders and
for registered letter do not exceed the
charges usually made for collecting
checks or drafts that must be put through
the banks. WIN. j. WINDUa,
Treasurer OF Whitman County.
A few Snaps" in Farms in the
bhorhon1 of ptr114,,a+1