Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1901-07-13

book to be kept for the purpose and
also in that bills are treated as delin-
qu~nt at dates long subsequent to the
May following their assessment. The
failure TO preserve carefully and re-
cord the delinquent list destroys Ethe
best way Of guarding against the pos
sibility of having the same bills
credited twice as delinquents. unless
indeed the bills themselves are de-
stroyed, which is in violation Of Sec.
s, which requires them to be put
again in process of collection. And
taking bills off the hands of the Ser
geant after the time has expired for
delinquencies is in law, no matter
what it may be in equity, the giving
to him of credit to which the ordi-
nance does not entitle him.
Nor is there any good reason why
these bills have not or cannot be col
lected. The remedies of the Sergeant
are more complete than those OF the
Sheriff. He may distrain or garnis-
nee or return delinquent whenever
the Sheriff can, ami these remedies
alone the Sheriff finds are ample But
in addition as regards the owners of
real estate, the Sergeant's remedies are
much more effective as by Sec. of
the Charter, a lien is given ON real
estate for all assessments fines and
penalties which may be assessed
against the owner, aud this lien may
be endorsed by suit in chancery at
any time after six months from the
time they are imposed This renders
unnecessary any delinquent list, when
the tax debtors own real estate with
in the Corporation. This remedy has
been thoroughly tested III the Circuit
| Court, and the line enforced without
regard to lapse of time, as no statute
OF limitations exist against this lien.
In one repsect only is there any de-
| ficiency in the Sergeant's remedy and
that is due to .the fact that orders
issued by the Council do not expressly
provide as in the case of orders on
! the Sheriff, that all taxes, fines and
penalties in the Sergeant S hands for
collection shall be deducted there
from before payment. The right to
do so, no doubt exists ANYHOW, but to
leave no chance for a difference of
oninion, and to relieve the Sergeant
from embarrassment. the orders might
be amended so as to state clearly they
were subject to.suchs deductions
| Interest on taxes and on balance
due from the Sergeant calls for con-
sideration
! In all cases in the Circuit Court III
which Corporation tax bills are pre-
scented interest has been allowed.
The Sheriff collects interest on
State. County and District taxes from
the time they may be distrained for /;
and Sec. 10 of the Charter, and Sec.
IS of Chap. AZ of the Code, the Ser
geant is given the same power in all
respects that the Sheriff has. Fur
ther more, by Sec. 36 of Chap AZ of the
Code, the auditor when he sells for de-
linquent taxes. when certified to him,
by the Council is directed especially to
include interest There seems then to
be no doubt but that the Sergeant
may include six per cent interest in
his collections from the first day of
December following the assessment.
And there is every reason in justice
and sound pnblic policy why he should
do so. Interest is in the nature of
penalty for a failure to pay taxes
when due. II interest, Is RENTED.
premium is paid to the defaulter for
non payment; and the longer he can
evade payment the larger is the pre-
MUM paid to him
Furthermore, by Sec. 10 of Chap. 12
of the Corporation Ordinances the
unpaid taxes are TO be ascertained as
of the LIST of June of each yelr and
interest charged thereon at the rate
of five Der cent per annum. As we
interpret this section, this interest is
charged against the Sergeant on the
balance of unpaid taxes them held by
him, and is the measure of the Cor
poration's share IN the interest col
lectlble on tax bills. This, so far as
we can discover from the different
financial statements is not being done,
the balance charged to the Sergeant
each year is the face amount OF the
taxes charged to him CATER crediting
HIM with his collections, delinquents,
etc.
In recommending measures to rea
lize on this large asset of the Corpor
alton we are much embarrassed by
the fact that those unpaid taxes ex-
tend over term of three successive
Sergeants. In 1894. when Sergeant
went out of office the Council lnstead
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