The daily telegram. [volume] (Clarksburg, W. Va.) 1901-1926, 1906-12-29
DiIIon's Suit.

D1IIOnS Su1t.
Tax Commissioner Dillon has the
idea that the office of sheriff should
not carry with 1t a fair compensa-
ton. The attorney general inter-
prets the law, as he is really the
one in State legal affairs who should
do so. Dillon will not abide by the
Interpretation This is shown by the
suit he has instituted against the
Kanawha county court for allowing
the sheriff of that county five per-
cent. for collecting taxes during the
discount period. He asks the cir
emit court to settle the following
questions:
First. who is entitled to the dis
count on taxes paid during the dis
count months of October and Novem-
her. the sheriff or the taxpayers?
Second. what is the sheriff entitl-
ed to on taxes collected during the
discount months. 2 Y or ; per cent?
Third. who is entitled to the in
terest on taxes collected after jan
uary /. the sheriff or the fund for
which the taxes are levied2"
While the Telegram does not de-
sire or intend TO express an opinion
in contempt of court. now that the
question has been taken to court.
permit it to ask why there should
be a discount period. il the sheriff
is not to receive what he is entitled
to and what he would get. II there
were no discount period? 1t APP
pears to this paper the discount per-
ar
the State government to get funds
early. Certainly, there is no rea-
son why the sheriff should hasten the
collection OF taxes until the time the
law says taxes are due. AS they are
not due until after the discount per-
Tod, why should he be compelled TO
collect them under the discount and
then he deprived of what he could
get in commission. If they were not
paid until due?
Also, Dillon wants the State TO
have the interest on all taxes not paid
until after they are due. This
coupled with his claim that the
sheriff is not entitled 10 the dis
count shows that the sheriff is en-
titled TO the discount 1t is plain
from this that the sheriff is charged
outright with the taxes under date
of their being due Hence if he col
Iccts them before they ara due and a
reduction is given for paying them
before they are due. he is The one
entitled TO the discount. If tn" state
is to charge him with Interest after
they are due and unpaid.
Besides, what inducement is there
to the sheriff to receive taxes dnrtnc
the discount period? He knows thar
he can force their payment after
that and get his five per cent, with
out protest by the State. He knows
too he will get his fun commission.
Then, why should he make any spec
Ial effort during the discount period
to collect the taxes. when he knows
at the same time that by doing so
he is cutting on the salary or fee that
rIghtfully belongs to him? In
other words, to make it quite plain,
It is known that in several of the
counties more than two-thirds of the
taxes were paid during the discount
period. If the sheriff's commissions
are to he cut in twain on these taxes
how much VIII ne ueIlNe ii"'h us
Office? The truth is such system
as Dillon wants would make the Of
nee ofFhfgh sheriff a heGgarly one
Most assuredly he is entitled TO his
/. comm MISSIONS. and. the State should
better change the laws in this re-
spect, II they do not give him JUS
lice, and make them 50 clear that
there viii be no room for doubt.
Il, DiiIons suit may not be decided
before the legislature meets. nor he
I. fore it. adtourns; hence 1t would be
. well for that body to examine care
fully the laws in this respect and see