Montour American. (Danville, Pa.) 1866-1920, 1906-12-13
Those TAX
LIENS AGAIN

The curious tax muddle which has
existed in this county for some three
years past has been brought to the sur
face again. This is perfectly logical
state of affairs, as it very vitally af
fects f. W. Peters, the retiring tax
receiver, whose duplicate must be set
tied by January 1, 1907 The parties
TO the muddle, which involves some
100 tax liens, are the attorney and the
prothotary, who represent big amount
OF fees the tax collector. who is re-
sponsible for the safety Of the taxes
involved. and the borough of Danville,
the school board. the overseers of the
poor and the county commissioners,
whom the tax receiver has to satisfy
before he retires.
The matter came up before council
at its last meeting nearly an hour
was spent i'll discussion. but no action
was taken, the matter being left in the
hands of the borough solicitor. Monday
night the same question came up be-
fore the school board, attorney Ralph
kisner being present to advise the
members as to the safest course to pur-
sue in the premises.
Mr.. kisner az attorney for the school
boar went on record more than year
ago, taking the position that the liens
as entered up were illegal and advis-
Ing the board to refuse to pay the bill
thonotary.
The liens, which were for the taxes
of 1902, were entered up under the act
of June 4, 1901 The vital question is
rs to the time of filing liens aud is in
volved in section 10th of the act. which
sets forth that "claims for taxes, wat
er rates, lighting rates and sewer rates
must be filed III the court of common
pleas Of the county in which the prop
erty is situated, on or before the last
day of the second calendar year after
that in which the taxes OF rates are
first payable. "
Mr.. Kisner contends in the first
place that the liens were irregularly
entered-that two years should have
expired after 1902 before the tax re-
ceiver could avail himself of the pro-
visions of section 10. of the above act.
Mr.. Kisner's contention in the sec
ond place is that the tax liens were
entered merely as an act of the presi
dent and the secretary of the school
board and without official and legal
authority of those bodies.
To further complicate matters thir-
teen of the parties against whom the
liens are entered have rendered full
satisfaction of the amounts due as
shown by the tax lien docket III the
prothonotary office, but the transfer
of said taxes so paid has not been
made to the tax receiver for the reason
that the prothonotary and attorney who
entered the liens maintain and contend
that the districts involved should pay
their respective fees on all liens that
have been entered for the protection
of unpaid taxes.
The entering of tax liens under the
act of June 4, 1901, from the very first
met with much opposition and has
proved the subject Of great deal of
heated discussion both in council and
in the school board. Neither of these
bodies approved of the action of its
officers in giving their signatures.
Some Of the tax entered up is for
very small amounts. although the ag-
gregate represents hundreds of dollars
Ia the smaller sums the aggregate of
fees, filed with the tax claim, repre-
sents a sum several times as large as
the tax due,
There is much objection to the plan
pursued by the attorney, which was
to make four separate liens represent
ing the borough, the school district,
poor district and the county with sepa
rate fee for each, instead Of making
the four districts co-creditors and fill
ing one claim and charging one fee
provided that fees in the premises
were legal. As result of this method !
the attorneys fees accumulate very fast
and along with the prothonotary S fees
equal sum in comparison with which |
the taxes due and entered up seem RI
diculously small.