Danville intelligencer. [volume] (Danville, Pa.) 1859-1907, 1906-12-14
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 a perfectly logical
state of affairs, as it very vitality af-
fects f. W. Peters, the retiring tax
receiver, whose duplicate must be set
tied by January /, 1907. The parties
20 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 in discussion. but no action
was taken, the matter being left i'll 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 as attorney for the school
board went on record more than year
ago, taking the position that the liens
as entered up were illegal and advis-
ing the board 80 refuse to pay the bill
Of sl25 fees presented to it by the pro-
thonotary.
The liens, which were for the taxes
Of 1909, were entered up under the act
of June 4, 1901. The vital question Is
a. to the time of filing liens and is in
volved in section 10th of the act, which
sets forth that "claims for taxes, wat
or 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
shat in which the taxes or rates are
first payable.
Mr.. Kisner contends in the first
place that the liens we're irregularly
entered-that two years should have
expired after 1902 before the tax re-
oeiver could avail himself of the pro-
visions of section 10. of the above act.
Mr. Kisners 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 oomplicate 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 i'll 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
thsir respective fees on all liens that
have been entered for the protection
of unpaid taxes.
The entering of tax liens under the
net of June 4, 1901, from the very first
met with much opposition aud has
proved the subject of a great deal OF
heated discussion both in council anC
in the school board. Neither OF thest
bodies approved of the action of its
officers In giving their signatures.
Some of the tax entered up is fol
very small amounts, although the az
gregate represents hundreds OF dollars
In the smaller sums the aggregate OF
fees, filed with the tax claim, repre-
sents sum several times as largo "a
the tax due.
There is much objection to the plal
pursued by the attorney, which wa
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 premise
were legal AS result of this methot
the attorney fees accumulate very fas
and along with the prothonotary fee
equal sum in comparison with whicl
the taxes due and entered up seem ri
dculously small.