The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1904-07-21
County Commissioner Find
Flaw i'm Tax Law.
Pay Penalty to City and the
State.
QUESTION OF REBATE.
No Allowance Made for the ) Per
Cent.
County Attorney Hungate Asked
for an Opinion.
QUESTION OF REBATE.

The Shawnee county general fund
was depleted during the fiscal year
ending June 80 to the extent of S1S,-
600 by reason of the payment of the
per cent. rebates allowed when
taxes are paid in full when due.
The law is that when taxpayers pay
the full tax charged against them in
December instead of paying half the
tax then and the other half tax the
following June, they shall be allowed
a rebate of 5 per cent. This rebate
Is allowed to induce people to pay
their taxes early, and the law pro-
vides that such rebates allowed shall
come out of the general fund of the
county.
The law also provides for an assess
ment of per cent. penalty against
delinquent taxpayers, and provides
that these penalties when collected
shall go to the funds for which the tax
was collected.
Under this working of the law the
general fund is depleted to pay the
rebates but the general fund is not
benefited by having the penalties col
lected paid into it,
The law was formerly that the re-
bates collected should go into the gem
eraI fund, to sort of balance up the
drain on the fund to pay the rebates,
but that law was repealed by the leg
fslature In 1901.
This feature of the tax laws was
new thing to County Commissioner
Sterne, who has been keeping track
of the county general fund and sup
posed that there was $4,000 on hand
in the general fund, but found there
was only $4,000, as the $4,000
allowed in rebates was taken from tI-.
general fund at the close of the fiscal
year.
Under this law when a property
NNHrr7 m hi ir,ur f1xr
general improvement tax, or any
other city tax in full and secures a
rebate of per cent it is allowed to
him out of the Shawnee county gem
eral fund, but if he is delinquent and
is assessed n per cent. penalty the
paving funds, sewer funds and i'm
provement and other city funds re-
ceive their pro rata of the penalty.
In this manner Shawnee county, from
the general revenue fund. is forced to
pay bonus to the state and to the
city every time a tax payer secures the
per cent rebate. Some years ago the
supreme court decided that the county
should keep the penalties collected for
the nonpa yment of the school taxes Of
the school districts and one Judge dis
scented from this opinion and held that
the Fanatics should go to the school
districts.
The board of county commissioners
does not like the idea of Shawnee coun-
ty paying the rebates allowed on city
ed County Attorney Hungate and
County Auditor WEIGH to investigate
the law and report to the board wheth-
er they believe the law good or not.
If the lawyers decide that the law is
not valid then the county commission
ers Will likely test the question by re-
fusing to pay the rebates out of the
general fund and will charge the re-
bates against the general funds. Then
If there is any contest started by
such action the matter will go through
the courts for decision.
1t does not seem to me that the
county should pay the rebates allowed
on city and state taxes said County
Commissioner Sterne. This means
that Shawnee county must pay each
year $4,000 or more in rebates although
the greater part of these rebates are
allowed on account of the pronHot pay
ment of city and state taxes. Even if
the penalties went to the general fund
this would not be just for one county
fund to pay all these rebates. The re-
bates should come from the funds to
which the taxes were paid. 1 do not
know what the board will do about this
but We have called upon the county at
torney and the county auditor to look
up the law and advise US in the mat
Tor