Arizona silver belt., 1903-04-02
THE NEW DELINQUENT LAW
A Short Synopsis of the Revenue Law Thai
 Should Be Read by Everyone.

Should Be Read by Everyone.
 The delinquent tax law, which was enacted just before the close of the ter ritorial legislature. and which has been approved by the governor, provides that all delinquent taxes back to the year 1898, must be entered in book, known as the "back tax book" by the various clerks of the boards of super visorS, within sixty days from the pas sage of the act.
 In this book the aggregate of all de- linquent taxes will be charged to each tract of land or town lot as the case may be. The owners will then be given until the 31st day of December to clear up all their delinquent taxes by mak- ing payment of the same to the tax collector. If the taxes are not paid by that time, the tax collector will inSti- tute suits in the district court to fore will have the same effect as forecloS- ure proceedings in cases of ordinary mortgages.
 The owner will be summoned to an. Swer in the district court, aud if judg- ment goes against him, the property will be sold to the highest bidder to satisfy the lien of the territory, and for the pay of the costs, penalties and attorneys fees. The owner will have had his day in court, and if the land is sold the purchaser will take a good title to the property, and if the owner refuse to surrender the posses sion to the purchaser, the latter is en. titled, under the law, to a writ of pos session from the district court, and 1t will then become the duty of the Sher- if tO place the purchaser in posses sion.
 After the present delinquent taxes are disposed of every year hereafter, 1t becomes the duty of the tax collec tor to institute suits promptly and collect the taxes
 If this is done, it will be out of the question to have large accumulation of delinquent taxes in any county in the territory. The law may seem harsh to some people, but it has one good fea- ture-it will compel everybody to pay theic taxes, or else the property will be sold to some person who will pay item. It is of doubtful advantage to any one to have lax laws for the colleC- ton Of taxes. The longer they run, | the larger the taxes become of ueces- | sity, and consequently the harder to meet. IT these taxes are never tO be | paid, it necessarily works a hardship upon those who do pay, and very little in the shape Of a reduction of the tax | burden can be hoped for.
 Under this law the collection of taxes Hill be enforced, as the tax collectors will be under heavy penalties if they fail to enforce the law. Property sold under this law will carry with it a good title, and it can be depended upon to always bring the taxes, costs, penal. ties and attorneys fees.
 It would seem that the best thing that can be done is for everybody who Is delinquent to get move on them selves and pay up their taxes in full, aud hereafter see that payment is promptly made. II the suit is allowed to proceed, costs, penalties and attor- ucy's tees will run up against the prop erty at a fearful rate, and must all be footed Oy the owner of the property. The law is uuqueStiUnaOly valid, aud no one doubts ts efficiency. It is gen orally conceded that something efisc- tive was needed in this territory, and no doubt the law will give general sat iSfactiOn to all those who pay their taxes; and those who do not pay will when they get acquainted with the law, be glad of it, as 1t will be neces- Sary hereafter for them to keep their property free and clear of tax liens or else lose 1t.
 The saving to counties under this law will be very large, as 1t diSpenses with much that was necessary under the old law. The owner of the land has to pay all costs and expenses of the collection if he chooses to allow his property to go deIinquent-B Bull lctin.