The daily journal. (Salem, Or.) 1899-1903, 1902-08-14
PAY
YOUR
TAXES
Unpaid Accounts Become De-
Iinquent October 6
No Extension in Time for
Making Payments

Under the new law for the collec-
ton OF taxes. unpaid taxes become de
linquent after the FIRST Monday In oc-
tober. The county courts have abso-
lutely no Jurisdiction In the premises,
and do not have the right TO extend for
day the time for the collection Of
unpaid taxes. Under the old law regu-
lating the collection Of taxes, the pay
ment Of the same became delinquent
after April Let, but the county court
had the authority to make such exten-
sions OF time in which TO make the
collections as was deemed proper. But
the county court has no power to act
In this relation under the new law,
and taxes viii become delinquent after
the first Monday In October.
Section IA. OF the law now In opera
tion, provides as follows: Taxes le
gally levied and charged in any year
may be paid on or before the FIRST
Monday OF April following. and II NOT
so paid they shall become delinquent;
provided, however, that II one-half OF
the taxes against any particular parcel
Of real property, or the taxes on per
sonal property charged against any In
dlyidual, be paid on or before the said
FIRST Monday OF April. then the time
for the payment OF the remainder OF
such tax may be extended to and in
Guiding the FIRST Monday OF October
next following, but IL the remaining
one-half Of such tax be not paid on OF
before the first Monday OF October
then such remaining half shall be de
linquent, and, besides the penalty. IN
terest thereon shall be charged and
collected at the rate of 10 per cent
per annum from the first Monday in
April proceeding; and upon all delin
quent taxes there shall be collected
from the taxpayer OF such taxes. foI
the benefit Of the county. 10 per cent
as penalty and for the beneht Of the
county or other public corporation
which shall have an interest In any
portion OF such taxes interest at th'
rate OF ~ per centum per annum OF
such taxes. from the day on which
they become delinquent until theil
payment" etc.
Section 10. OF the same act, treats
with the delinquent roll. and pre-
scrlbes when and IN what manner
shall be made. II IL as follows:
III any OF the taxes mentioned Il
the roll shall remain unpaid, and IN
sheriff shall be unable to collect tn
same, he shall Immediately after IN
first Monday Of October extend IN
amount OF the tax on each several pa
eel OF real property. and upon the pei
sonal property assessed TO each ind
vldual. In column provided for sue
purposes on the tax roll. headed d.
llnquent, and shall return such roll, 4
gether with statement compile
therefrom and entered thereon shoy
ing tho total amount OF taxes co
lected. the total amount OF double a
sessments and other errors" etc.
Subsequent sections OF the act pr
vide that after the examination by IN
county clerk OF the roll. and whe
the proper credits have been made fc
errors, etc, then the roll shall be n
turned to the sheriff with a warrar
commanding him 10 sell the prOpert
upon which the tax was levied. So
? win be seen that the county court he
no voice Ia the matter The time whe
the unpaid taxes become delinquent @
tho roll now being collected is reg
lated entirely by the statute, and thel
p win be no extension OF time this yea
County Judge Scott says that In Marie
: county the strict letter Of the law
+ the matter Of tax collection viii IN
D year be followed.