Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1912-12-18
SEPARATE RECEIPTS
FOR TAX COLLECTORS.
lax Commission Unwinds Red Tape
Rules Relative to Payment of
Income and Other Taxes.

county CLERK r. E. Mccoy, act
ing in compliance with orders from
the state tax commission, has been
sending out to the several tax col.
lectors of the county during the past
week, books of special receipts to
be used where payments are received
on the new tax on incomes, the com.
mission having ruled that collectors
must not write the receipt for such
taxes upon the same blank as that
issued for personal property tax. In
its letter of instructions to town,
village and city treasuers the COM
mission says:
When both the income and ner.
sonal property tax are assessed in
your district, you will find in your
roll that columns have been provided
for the income tax on the right hand
page, the personal property tax appear
ing on the left hand page, and both
entered opposite the name of the tax
payer. Thus, if Jones is assessed
personal property tax of $21 40 and an
income tax of 81 90, you will collect
$21.4O, entering in the column headed
by personal receipt, $11.2O. If these
two amounts were reversed. that is. if
Jones personal property tax was Sill
20 and his income tax $21. 40 he would
pay $21 40, and you would enter in
the column, cash, $40 20 and by
personal property tax receipt $11.20.
In both cases you would issue to Mr..
Jones both a personal property tax
receipt and an income tax receipt on
the forms furnished you -
The commission further instructs
collectors that when a person assessed
for income tax in one district has paid
personal property tax in another
district the personal property tax
receipt of one must not be taken in
payment of income tax in the other.
A special procedure is prescribed for
such cases. The taxpayer in such
case should procure from the assessor
of incomes. upon surrender of his
personal property receipt, a coupon to
be used as an offset in the district
where he desires to use the same. This
coupon is to be accepted upon delivery
to the collector indicated and for the
amount stated therein as payment of
income tax assessed in such district.
These coupons are non transferable
and treasurers should be careful not
to use any as credit on a tax assessed
against person or corporation bearing
different name from that appearing
on the coupon An audit of these
coupon offsets will be made and any
shortage will be chargeable to the
treasurer. When this coupon is &C.
copied the amount should be entered
in the ''Dy personal property tax
receipt column in the tax roll and
the coupon carefully preserved for
delivery to the county treasurer in
settlement The county treasurer
will hold the local treasurer respou-
sible for cash for an income tax not
returned delinquent and not offset by
coupon or by personal tax listed on
his roll. The coupons are equivalent
to cash, and in order to preserve them
it is suggested that the local treasurer
paste them on the inner face of the
back fly leaf of his tax roll IF this
is not done by the local treasurer it
should be done by the county treasurer
as the latter may be required to pro-
duce them in determining the states
share of income tax.
For protection of local treasurers the
assessor of income upon issuing any
coupons will write the proper treas
urer. advising him of the issuance of
such coupon. Any treauser accept
ing coupon before the receipt
of such advice will do SO at
his own risk.