The Butler weekly times. (Butler, Mo.) 1881-1918, 1906-04-26

Il
assessment the taxes for the year
1906 were expected to be collected,
There Is no danger that the taxes
for such year will be lost, for the law
has made ample provision to safe
guard against such contingency, but
the important question remains
whether taxes can be collected at the
time contemplated, or whether the
c ,llectioR shall be delayed one year
by reason Of the necessity OF a new
assessment in lieu OF the one so made
by the township assessor l am oi
the opinion that she requirements OF
the law as to the assessment, equsli.
zation and levy OF taxes could not
now be compiled with so as to make
the taxes on the property asssssable
last year legally collectible this year.
Nor do l believe that there Ia any
method by which the county court
or the incoming county assessor
could adopt the township assessment
already made so as to make the
taxes to be levied thereon legally
collectible this year. Holding the
foregoing opinion, l desire to make
the following suggestions:
1t is provided by Section 9l09
of the revenue law that whenever
there IL a failure to assess property
for any year or years, the assessor
shall thereafter make the assessment
for such year or years when making
the general assessment now provid-
cd for by law, each assessment to be
in a separate book and to be gov
erned by the provisions OF law ap-
plicable to the assessment and col
lection OF taxes, including the COM
pensation OF the officials engaged
therein. In the next succeeding Sec
ton. towit, Section 1900, provision
Is made by which In case OF a failure
to levy the taxi any year or yea rs,
or for any other irregularity that
would invalidste such tax, a supple
mental tax book Is required to be
be made for the collection OF the
taxes for such year or years. II is
further provided by said Section
1900 "that whenever such taxes, or
any portion OF them, shall have been
paid upon detective or illegal tax
books, the amount so paid shall n OF
be charged in such supplemental ia x
book, and whenever any such taxes
have been paidin fullupon any prop
erty, the same, with description oi
the said property and the name OF
the owner, shall be omitted fro m
such supplemental tax book"
Because OF the foregoing provi g.
ions Of law, am OF the opinion tn at
il the present township assessors
books are adjusted in the regu lal
course and delivered to the county
collector, under the general law,
little difficulty would be encou ntered
in the collection OF the taxes on su ch
books, and the taxes would thus be
collected during the current year
II such course should be adopt ed
the county assessor in making bis
next annual assessment should, In
accordance with the provisions ol
Section 9199, supra, at the same
time make the assessment for the
year 1905, which assessment should
be In a separate book. The assess
ment so made for the year 1905
would probably correspond with
that formerly made for the same
year By the township assessor. A.
before stated, Section 300 provides
that when taxes are paid upon de-
iective or illegal tax books, the
amount so paid shallnot be charged
in such supplemental tax books, aud
when any such taxes shall have been
paid in full, the same, with a descrip'
ton Of the property aud the name oI
the owner thereof, shall bs omitte
iromsuch supplemental TAX book. As
the taxpayer would be entitled to
full sequlttance for his taxes paid
under the foregoing provisions oI
law. even though the assessment was
invalid, 1t is my opinion that tbs
taxpayers, with very few exceptions
would pay their taxes upon th,
township books adjusted and placed
in the hands Of the collector, az be.
fore stated. By 90 doing, the tax.
payer would bs running no risk oI
th~-a.. - 49, III Nawo~ a $4,000