Omaha daily bee. (Omaha [Neb.]) 187?-1922, 1910-10-16

II.
We are speaking of the faults Of our
tax system, not for the purpose of regis
tering complaint but to give an idea
what should be done to remedy present
conditions. We should never attempt TO
develop q new system Of any kind until
we are thoroughly conversant with the
good and bad features of the old.
There is card printed called ''Taxpay-
ers' Information" which reads as follows:
County and state taxes due November /
each year.
County and state personal taxes delIn-
q31s I, Decsmber ! same year. -.
quent May 1 following year.
City taxes due May / each year
City taxes delinquent July ] same year.
All regular taxes draw 10 per cent per
annum after delinquent, except cit taxes
levied prior to 1896
All delinquent taxes advertised in Octo-
Der each year and offered for sale In No
vembCr
This is a correct statement OF the law,
and yet unless one 10 already acquainted
with tax terms and the classification Of
taxes I doubt whether this information
will be entirely clear to every reader In
fact, there seems TO DO considerable CON
fusion in the minds Of the people as to
the meaning Of the terms and olassifios-
tons. 1t is quite common for people to
think of a county tax a. a tax on their
real estate and a city tax as q tax on
their personal property, and various other
ideas equally confused.
I have found the subject most eaaily un-
derstOod by bearing IN mind that we have
taxes on two kinds Of property tax on
real estate. called real estate tax, and a
tax on personal property called a personal
tax-and that we pay taxes twice a year
on each OF these kinds OF property, once
to the city for city purposes and once to
the county for county purposes. There is
no difference whatever between a city
tax and county tax, except in the pur-
pose for which the money Is used after It
is collected. A county tax is used to pay
county and state officers and other county
and state expenses. A city tax Is used TO
pay city officers and other city expenses
such as the maintenance OF fire aud po-
lice departments city schools, etc.
One OF the chief defects In our present
tax system lies in the fact that the time
for payment Of these various kinds Of
taxes overlay each other and cause a con
geation az the tax counter az certain per
iods, instead Of having the work distributed
uniformly throughout the year. For ex-
ample, the county real estate tax that
comes due November does not become
delinquent until the following May I, and
the majority Of people leave off paying this
tax until the last hour In order to have the
use Of their money as long as possible
On the same day that county real estate
tax becomes delinquent (May u, city taxes
both real estate and personal, become
due. Only two months are allowed within
which to pay city taxes and naturally a
large number rush In 10 pay this tax as
soon as It IL due. This makes a rush on
three kinds OF tax at one time. which
continues during practically the whole OF
the period allowed for payment OF city
taxes. Another double rush is caused
about the first OF November, for on that
date county real estate and county per-
sonal tax becomes due, and delinquent
real estate is being offered for sale.
You might imagine that this rush would
occur only at certain periods, and that
there would be nothing to DO In the office
AZ other times, but you doubtless have
noticed the rush continues during prac-
tieally the whole time during which people
desire 20 pay taxes, and that during the
slack periods there does not seem TO be
more clerks than are necessary to give
you the service you would desire The fact
Re that under our present system after the
tax paying rush 10 over there is a vast
amount OF detail work that must be at
tended to- The books must be checked
delinquent real estate taxes must be posted
from one set OF books 70 the other, delin-
qusnt personal taxes must be mailed cut
the delinquent real estate list must be pre.
pared fog publication, and other hks work
OF such an amount that the office force a.
always busy, and, at times. actually
rushed. when thsre ApepaFs 20 be but little
doing at the counter.
II seems evident that nothing worth
Ntile can b dOne n tho way Of tax 10