Barton County democrat. [volume] (Great Bend, Kan.) 1885-1915, 1911-12-15
Don't Forget That After December Paid Five Per Cent viii Add
TAX REBATE is OFF
AFTER DECEMBER 20

AFTER DECEMBER 20
1t is likely that the plans of com
miSsionerS and treaSurers of many
Kansas counties will be upset by a
ruling from the state tax commits
sion regarding the custom of eX
tending the time for tax payment
without the five per cent penalty.
Heretofore it has been the practice
of the commissioners and treasmers
tC grant this extension, partially as
a favor to the tax payers and also
as a matter of convenience to the
treasurers. In Reno county, espe.
ciaily, it is next to impossible for all
the force that can work in the treas
urer's office to complete the work by
the twentieth.
Mail, most of it containing tax re.
mittanceS, is Stacked up unopened
by the basketful. The clerical force
attends to this soon as it is possible,
and work into the might, every day,
in the effort TO clean it up, but they
can onlyperform so much labor and it
Is usually the case that they are long
after the time limit i'm completing
their work.
As matter of fact, all taxes mail.
ed on or pnlor to the twentieth, will
be allowed the rebate, even if it is
several days before it is attended to.
Put, adj that is mailed, or paid at
The window after that date, will be
subject to the penalty.
The illegality of allowing the addi-
fonal eleven days without attaching
the penalty. was brought to the at
tentiOn of the commissioners several
days ego, in the action of Kingman
county extending the time, and
County Attorney E. T. Foo,e was
asked fer am opinion. Mr.. FoOte told
the commissioners that it was plain
violation Of, the statutes, but wishing
70 be more certain, wrote the state
tax commission for an opinion. Follow
Ing is the reply received by Mr..
Foote:
81 am directed by the tax comm:s-
sion to say in answer to your letter
of the 9Th inst, that in the opinion
Of the commission. the board of
county commissioners had no right
10 make an order, such as was made
In K;ngman county. The commits
sion understands the law to mean
that rebates may be made for full
payments of taxes, up to and includ-
ing the twentieth day of December.
and that N one-half of the taxes are
not paid by the twentiJh of Decem-
Der, a PENALTY of five per cent must
be added. The words of the statute
reading: or as soon thereafter as
practicable, provided in no case shall
be no later than January and July l,
thereafter, refers simply to the time
II which the county clerk must per
form the work CT placing On tie lax
roll the penalty that has already az
crued. If a tax payer has LEFT the
money with the county treasurer by
the close of the twentieth day of
December, to pay all his taxes. he
would still be entitled TO the rebate
Although the treasurer might not be
able to make the receipt until later.
And likewise, if he has left the
money, at least by the close of the
twentieth, to pay one-half of his
taxes, no penalty will attach; but, if
he has not left the money actually,
he will not be excused from the pen-
atty. The mere leaving of list of
property by that date. without
its being accompanied by the money,
will not relieve him from The PEN
atty"