The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1912-08-20

airy LIST, commission on discount. COM
mission on taxes returned delinquent.
commission on public service corpor-
alton taxes certified TO the sheriff for
collection. commission on miscellane-
Gus receipts commission on redemp-
lions received from auditor. commits
sion on moneys received from com.
missioner of school lands. commission
on moneys received from State Tax
commissioner account forfeitures
commission on State school fund.
discrepancies In the calculation OF
commissions. commission on sherIff's
TAX sales and redemptions. and com
missions on State taxes not paid on
time. In all OF these findings are
made. The last named question is
one Of the most interesting, II show
ing that the Tax Commissioner pro-
poses TO see that the law is enforced
concerning the payment OF money by
tho sheriff when Il Is due. The law
provides that on State taxes the sher-
III receives on The first $4,000 7I5%
on the second $4,000 Sc. on the
third $4,000 80. and on all exceed
li.e S"n."Oo 30. But IL the money is
NOT paid into the State treasury bv
the time proved by law the sheriff
shall receive only 2Lgcc. The law pro
Nides that One-half OF the taxes be
paid b. him on or before January
2oih OF the year following that for
which the taxes were assessed; one
fourth on or before May LIST following
ana the remainder on or before the
first day Of the following August.
Another interesting subject in the
report Is that of commissions on
taxes collected after February LIST. It
Is pointed ont that during Sheriff Tay-
Tors term the law allowed go com
mission on taxes collected prior to
February LIST. and 2ierc on taxes col
leCtrd after that date That this law
W. known 10 the sheriff was evident
from the fact that in some Of his set
Elements wi "a the county fund he re-
ceived his commissions on the above
rates. But he did not apply those
rates In making his settlements with
tho school funds. taking 81 commits
sion on all taxes collected. regardless
o. 'he time Of collection The Excess
sivc ] ie', commission which sheriff
Taylor will have to refund amounts
to $7729s.
Commission on Dslirauents.
The report also sets forth that the
sheriff should receive his commission
only ON the taxes collected a. provid-
ed by Section $50 OF the Code II is
shown that the sheriff is not entitled
10 commission on discounts allowed
nor on delinquent taxes This Is an
other point overlooked by sheriff Tay-
Tor. He received commissions on the
discount allowed. exec that he did
not receive this commission on dis
count in his second settlement with
the county funds But in that settle
Wcnt he received commissions on tho
TRADE .phiH district school funds.
and in Che spme year received com
missions for d"ilnquenfs on the Tria-
dclpha district school funds The
commission ON discounts amounts 20
5S2.2f and on dclinqucnts s2Ss4
Section 80 ~ the Code provides
That f The public service corporation
taxes are not paid by January 20 the
auditor shall odd lOr- 20 cover the
cost of collection ami certify the
taVns ~ Tho sherin for collection Ac.
cordinc ~ tho report there d. no law
for tho sheriff dcducting commissions
from the taNes But in cases whore
sheriff TAYLOR collected public service
faV"a cor led fo him b. deducted
ID rrrmis~Ion. aud in fhaf way
received SI0-f fo which. DO o. hold.
DO .s NOT entitled
H'i1f ts tn fre question ~ commits
ons nr mI.re 'ancous collections.
fia' .a collections other than taxes.
Zoo reror -ate There is no. iap FOR ,ho
-ieriT r-'s't.rE any fuch commits
..0r. toumsntrr on this. the re-
rorf srfs
f.r airrT a hf Jaw fhe custodian
90 e.If morafs uhen they are ton.
Irrsf Hnf ro additional compensa ion
rr. r'dai 'a .arurrod that fhe
esF. .f.r. considered fhe sherry suf
fcinrflt compensated hf other com.
o. aaI1rs ur .rr.ruarfr And ono
'.nr frrr tra fa.f tIrrnIa supreme
Ulrf decision N.s.s ra smith cher
m r.f H lrfer. ohio 'au fhsf r. cher
r CON Eef rn reeH-f from rhe pub
.H..fs ."rr.f.a H
I .rF Tarrr ard sheriff
Ina ff however receive CON.
nr .Iar.' .ar.n1s collections
rT .HrHr even received connie
.i"r ru f'e balance In fha county
pos '.r-rI over tv h.s rrcdecersor
r nH.Hf HHa small oufr e. 0q.