Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1900-03-06
DELINQUENT TAXES.
State Must be Paid It's Share, Says
Treasurer Herriotts
has ISSUED A CIRCULAR LETTER
Says II Makes No DiHerence whether
Delinquent TaxesAre Collected by
Che County Mt its Ex.
pense or Not

Recently Wapello county contracted
with responsible parties for the collec-
tion of delinquent taxes on property
that, had not been listed for taxation.
The fact that the county is collecting
the taxes at its own expense, or in
other words gives a part OF the reve-.
nue. accruing by reason of the oollec-
ton of the taxes for their collection,
will not relieve it from turning over
to the state that part which would have
gone tout had it been paid in the regu-
lar way. according to a circular letter
sentout by thestate treasurer to county
treasurers over the state. The circular
letter was sent in response to ques-
ton asked by the treasurer of Keokuk
county as to whether or not he would
be justified in placing the whole of
such taxes collected to the credit of
the county fund without pro-rating
with the state. The state treasurer en-
phatically says that the law requires
the amount coming to the state to be
paid whether the taxes are delinquent
and on property heretofore listed for
taxation, or not.
Following is the letter that will be
OF interest to not. only county officials
but to people in general:
.sDes Moines, Feb. 23.-Dear Sir: [
have received your letter of February
10, with enclosure of copy of contract
entered into by your board of super
visors with W. Fl. Henderson ct al, for
the purpose of discovering property
that had not been listed for taxation
in Keokuk county. Replying to your
inquiry concerning the authority of
your board to direct you to place taxes
collected from property discovered by
the aforesaid parties to the credit of
the county funds: We are of the opin-
ion that the motion of your board on
January 81 was in violation of section
1874. The last sentence of this section
declares, The amount thus recovered
shall be by the treasurer appropriated
ratably as the taxes would have been,
II they had been paid according to-
law. We have examined other sec
tions OF the chapter and can find moth,
ing altering in any manner the provis-.
ions of the section last quoted, and
it seems to us that the state
has a very decided interest in the pro-
ceeds OF the collection resulting
from the contract entered into by your
board.
"It may be that the board of super
(, yisors has regarded the taxes SO coll
Il lHcted, due for years prior to 1896, as
delinquent, and therefore taxes to
4 whi:h the state has abandoned it's
claims, but there is nothing in section
1874 which warrants such conclusion.
The languageiis clear and the direction
mandatory that the amounts so recov-
cred shall be appropriated ratably as
they would have been had they been
paid according to law. The board does
not appear to have any more right to
place the states share of taxes OBJ
tanned from property that has escaped
taxation to the credit of the county
funds than it has right to place the
share OF the school leyies for the same
number of years to the credit of the
county funds. ! am fully of the opin-
ion that mandamus proceedings would
be againstyyou as county treasurer and
that the state can compel you as
treasurer Of Keokuk county to appor-
tion and to pay into the. state treasury
the states share of the taxes collected
under the contract of your board, en-
tered January %, 1900
You are, therefore, justified in our
opinion in hesitating to comply with
The order of the board directing you
TO place all taxes collected from prop
erty heretofore unlisted for taxation
to the credit Of the county funds.
.Another matter of serious import
ance In this connection is the question
OF who sustains the expense of collec-
ton of these taxes, As the statute