The Republican journal., 1907-04-25
TO DFuNQUENT TAXPAYERS.

A very large part of our people are
taxpayers and good share of our tax
payers are usually more or less delin-
quent in the payment of their taxes.
Many good people who are prompt in
meeting their usual business obliga-
tions, and who take special pride in
this prOmptnesS, make a practice of
putting off the payment of what they
owe the tax collector just as long as
the requirements of the law gives them
any pretext for delay. The granting of
discount for prompt payment and the
charging of interest after fixed date
are devices which have made life a
little less heavy burden for collectors
in recent years, but many people, be-
sides those who are hard pressed finan-
cially, have continued their habit of
failing to pay their taxes until the time
is at hand for the collector to enforce
payment by advertising and selling a
+. portion of their real estate.
Now the 73d Legislature passed two
laws of special interest to this large
class of taxpayers. They are chapters
1866 and 173 Of the Public Laws of 1907
and it is probable that few people have
realized the significance of these bits of
legislation. City Treasurer Townsend
considers them of far-reaching impor-
| lance and has asked the Journal to i'm
press this fact upon the taxpayers of
Augusta. The first law provides that
| the sale of land for unpaid taxes shall
| take place on the first Monday of the
February succeeding the assessment of
| the tax instead of on the first Monday
of the second December after the as
sessment of the tax, as under the old
law. That is, under the old law if a
man failed to pay the 1907 tax on
his real estate when due, the land
would be advertised in October, 1908,
and sold on the first Monday of Deem
Der, 1908. But this is no longer the
law. Under the new law if the 1907
tax is not paid on time, the land must
be advertised in December, 1907, and
( 1908. The sale is advertised six weeks
in advance, as under the old law and
| the other conditions remain the same
1t is easy to see the Importance of
this law to those people who have al
lowed the payment of their tax to drift
along year or more beyond the time
when the tax was assessed. Now the
tax must be paid in the year of assess
ment or the land will be sold on the
first Monday of the next February.
The change in the law will work a
special hardship during the present
year, as it will force these delinquentS
to pay two years taxes in one year.
The law is plain, however, and the col
lector has no discretion in the matter.
Whatever the reasons which Influenced
the change, it has been made and tax
payers must make the most of the
situation.
The second law which is of special in
terest to delinquent taxpayers is en-
bodied in Chapter 166 of the Public
Laws of 1907. This is not a change in
an old law, but is something wholly
new. 1t is SO short that we give its
full text here:
CHAPTER 166.
An Act for the better collection of Taxes.
That on ard after January first, nineteen
hundred and eight all municipal officers of
cities and towns in making out their yearly
report shall cause to be printed in said re-
port the names and amounts of all delin-
quent taxpayers which have been committed
tu the treasurer or collector for collection.
The failure for non-performance, of this
duty Shall be not less than five dollars nor
more than twenty-five dollars.
ApprOved March q, 1907
There is no mistaking the meaning of
this. Hereafter the name of every per
son whose tax is not pald-even ii 1t be
only poll tax-must appear, together
with the amount due, in the municipal
! report which is published the following
spring. The appearance of such list
will give greater interest to city and
town reports, and feelings of pride will
doubtless Influence many taxpayers to
see that their names are not on the list
who would otherwise have failed to
settle on time with the collector.-Ken-
nebec Journal