Omaha daily bee. (Omaha [Neb.]) 187?-1922, 1910-10-23

III
Consolidating our city and county taxes
and having all taxes Of every kind become
due and payable at the same time would
make It possible for the taxpayer to as
certain at one time what his taxes for the
entire year would be, and thus eliminate
the confusion and uncertainty that now ex-
lists. other features must, however, be
provided for. 1t is not always convenient
for all the people to pay taxes at any
given date, nor would It be desirable to
have them do so. In order to reach the
highest degree Of economy in the treas
urer's office IL is necessary TO have the
taxpayers call on as many different days
as possible, for II all would call at one
time it would be impossible TO provide
clerks enough TO give satisfactory service
during the rush, and then there, would be
a long slack period during which the clerks
would not be profitably employed. Now, OF
course, we cannot say that the Browns
shall call at one time and the Smiths at
another, or make an arbitrary division of
any kind. but we can provide terms and
conditions that will appeal to different
people Tor different reasons. and thus &C
complish the same result Certain people
always pay all claims at the earliest pos
sible moment. A great number of this
class will always bring in their checks as
soon as they receive a notice. Another
class will leave off payment until the last
day OF a stated period. Stin another class
who have their money profitably invested
will leave off payment as long as they
can without being obliged TO pay interest.
Another class does not find IL convenient
to pay large sums at one time and would
rather pay in installments.
Each of these classes is equally a part
Of the public. and as far as practicable
should have their convenience provided for.
In my judgment this can be done to the
best advantage as follows;
1. Provide that an taxes OF every kind
shall become due November /. but may be
paid in either one or two installments, at
the option of the taxpayer. This would
make It possible for the taxpayer TO know
at one time what his taxes for the entire
year would be.
2. Provide that a small discount shall be
allowed II both installments are paid at
one time and written on the same receipt
before December /. There Is a saving OF
expense and labor in the payment OF both
| installments at once, and this discount
would reward the diligent taxpayer for his
prOmptness, as we'll as mark another date
for the payment OF taxes.
g. Provide that II the first installmsnt Is
paid before February l the second install
ment may run until July / without interest
Provided. however. that IL the first Install
ment is not paid before February I, bott
installments shall become delinquent and
bear interest from November l. Likewise
II the first installment is paid within the
time specified. but the second installmen
Is not paid before July l. this installment
shall draw interest from November l. Hav,
I H. tr a. ,
previous date would induce people to avoid
allowing their taxes to become delinquent.
!. Provide that II the first instaliment II
not paid before February /. the interes
will be RENTED II both instalments ar,
paid at one time before May l. This woulC
make Il possible for those who neglect e
pay their first installment before February
Ia to avoid the payment OF interest by pay
ing both installments at one time. II woulC
also make it possible for those who have
their money invested to pay their entir'
tax at one time without the loss OF interest
for Il would be a slightly better business
, proposition to pay the entire tax on May
than to pay half on February / and hal
on July 1.
BY this arrangement We would have fiv
: dates at which. different people would pre-
fer to pay their taxes for different reasons
we would also reneVe the taxpayer IRON
paying a large sum at one time II he pre-
) ferred 10 pay In instailments, and yet tn
Z inducements Offered would be such tina
the majority Of the people would prefer Z
{ pay their entire tax In one installmen
= and the work OF the office would thus b
greatly reduced. Inasmuch as one rul
r would apply 20 all taxes. people would 500
s become familiar with It and be able {
{ take their choice OF dates. and instead o
/ each taxpayer being obliged 10 call at th
S treasurer's office a number Of times eac
: year, as a. present. no one would need I
5 call more than once, unless they chose IN
I installment plan. This arrangement wOul
Z distribute the work Of tax paying uniformi
Z over q period extending from November
d 10 July /. for the payments made on az
Z count OF each particular choice OF date
l. would extend over a considerable period {
: time, leaving only slack ume enough (
= take care OF the incidental work OF IA
= treasurers office. During the summs
8 months the work Of delinquent taxes mus