The Marion daily mirror. (Marion, Ohio) 1892-1912, 1911-01-03

A communication received by Coun- |
ty Auditor Charles l.. Allen from a. |
B. Peckinpaugh, of the bureau of in
spection and supervision of public Of |
fees. indicates that the time for pay
ing taxes at the December collection
will be extended from January 20 to
the second Tuesday in February which
this year falls upon February IA. The
bureau sends out their letter giving
the opinion of the attorney general
so that it is pretty certain that taxes
can be paid as late as February IA
this year.
The law fixing the time for the sale
of delinquent taxes was changed by
the last general assembly making the
time for taxes to become delinquent
the second Tuesday i'm February. The
county auditor states that it will be
impossible for him and the county
treasurer to determine what taxes
are delinquent and what will be paid
until the date of the sale of delin
quents, and that it will therefore be
necessary for the treasurer to keep
his books open for the collection OF
taxes until that time.
The only Inconvenience which will
things will be the short time which is
given the auditor to make his semi
annual settlement with the treasurer
1t is absolutely necessary that the set
tlement be completed by the first of
March. The bonds of the county and
the interest ON bonds which have not
matured fall due on March l and it
is necessary that the money from the
Ill IA. l..
different funds in time for the pay
ment of these amounts. Not only this
but the city, the villages and the town
| ships ask for their money on the first
of March and this distribution must
be ready at that time to prevent de.
lays. The new order of things will
give the auditor but two weeks i'm
which to make his settlement with
the treasurer and it will require u
great deal of extra time in order to
complete ii within that time. Aside
from this no inconvenience will re-
suit and the taxpayers will be given
| the advantage of from two to three
| weeks more for the payment of their
taxes.
The following is the text of the let
| ter which has been received and which
has bearing upon the point in ques-
| tion:
columbus, o.. Dec. 81. 1910.
'To County Auditors;
I'VE have received many inquiries
with reference to the apparent con-
fict between sections 5,7O4 and 5.705
| of the general code, as amended 1OI
O. L. 1914 and the provisions of the
law relative to making the February
settlement. In response to these in
quiries we have submitted certain
questions to the attorney generals de-
partment and in reply have received
| an opinion the substance of which is
as follows:
81. That the provision that the de-
| linquent tax sale shall be held on the
second Tuesday in February is man
datory and that such sale cannot be
| legally held at any other time.
"2. That the law requiring the
| county treasurer's office to be kept
open for the receipt of taxes until the
25th day of January does not neces-
| sarily require the treasurer to close
| his books on that date for the re-
ceipt of taxes on the contrary, it is
held the treasurer's books should re-
| main open for the receipt of taxes up
to and including the date of the tax
sale and that the February settlement
| should include the proceeds OF such
| sale. We see no difficulty I'm carrying
| out the law as laid down in this opin-
| ion, except that it will of necessity
| delay the making of the February
| settlement somewhat
Every truly yours,
| "Burea of Inspection and Supervision
OF Public Offices,
by A. b. Peckinpaugh."