The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1903-08-08
WRITES
LETTER
TO TRACY
Attorney General Roberts on
Delinquent Taxes
LANGUAGE Is AMBIGUOUS
If First Half Isn't Paid All Be-
comes Due.
LANGUAGE Is AMBIGUOUS

Guthrie. o. r., Aug. In a letter to
Fred C. Tracy, county clerk of Beaver
county. Attorney General J. c. Roberts
gives an opinion of more than ordinary
importance in regard TO the delinquent
taxes in Oklahoma. The law upon the
matter is ambiguous and difficult to IN
derstand. The letter written 10 Mr..
Tracy is as follows:
Mr.. Fred c. Tracy. County Clerk. Beav-
er. 0. T.:
Dear Sir-I have yours OF the oath in
slant before me in which YOU state that
you have noted the ruling Of this Office
upon the question of delinquent taxes
in this territory ! understand from your
letter that you mean that you have seen
an opinion rendered by this office as 10
the date upon which taxes become delin-
ouent in this territory. To put YOU and
others right upon that subject, desire
to say that that letter does not fully
express my views Of the law upon that
question. Nv construction Of the law
upon that subject is that the first half OF
December following the assessment. and
the second half becomes due on the 1'th
day of the following June, provided The
first half was paid on or before the l9th
dav of December following the assess
ment; but if the first half was not paio
at maturity then the whole amount be-
comes delinquent on the third Monday
in January next following the assessment
of taxes. The Language is somewhat am
bicuous 1t is found in section 2. article
4 chapter 81. Session Laws OF 1881, AT
page $50 and is as follows:
Section ? One-half of all the taxes
shall be due on the 18th day Of June ana
tho 18th dav of December of each year.
and on the third Monday of January FOL
lowing the assessment of taxes all un-
Maid taxes shall become DELINQUENT
In the Interpretation of this statute
like all others, it becomes necessary 10
ascertain what was really the ihtep'io"
Of the legislature. and after careful con-
sjderation of the matter have CON
Guided that the intention. although ho'
plainIv expressed, was 10 convey ihe
meaning as above indicated in. this letter
The phrase And on ine third Monday IN
January following the assessment OF
taxes. all unpaid taxes shall become de-
linquent.' being construed with the other
parts of the law means that all taxes
due and unpaid shall become delinquent
on the third Monday in January follow
ing the assessment of taxes. In this con-
struction it becomes necessary to inter-
noIate the word due as evidently an
other provision OF the same statute. and
lust before this phrase. clearly provides
that one-half Of the taxes. j. e. the last
half. shall not become due until the 18th
dav of June. so that l think il evidently
means that the first half shall become
due ard payable on the 18th day Of De
cernher following the assessment. ana
the second half on Ihe- 18th day Of the
following June: provided. however, that
If the first half is not paid on or before
the 18th day of December the whole
amount becomes delinquent on the third
Monday of the following January.
Il have taken the pains TO write this
opf44ion in full 10 correct the impression
that seems to have gotten out that held
differently.
,'Respectfully, ]. c ROBERTS,
Attorney General"