The Daily Ardmoreite. [volume] (Ardmore, Okla.) 1893-current, 1912-06-21

ty, IS.
The board of commissioners OF
Carter county met on June II, 1912
as per adjournment of June ith
1912, all members of the Board be-
ing present and transacted the fol-
lowing business, towit: Ordered
that the opinion of county attorney
on extending time for collecting tax
es be made a part of our minutes
as follows:
Hon Robt. F. Scivally,
Chairman Board of County Com
missioners,
Dear sir:
Answering your inquiry as to
whether or not your board has the
authority to extend the payment OF
taxes until September 10, 1912, that
IS whether or not you can orde- the
county treasurer not to impose any
penalty on delinquent taxpayers un-
til that date, beg to say:
That / have searched the law
diligently, and there is no legisla-
tive act granting your board any
such authority; but l believe there
is a broad discretion lodged with
your board in matters of this kind
which so materially affect the ma
jority of the taxpayers of our coun-
ty.
when you consider the fact that
Carter county has been visited with
crop failures for the past three years
in succession; that our people are
out of money, and many Of them are
struggling hard to overcome the con-
ditions that have been forced upon
them: that the banks are not pre-
pared to loan them any money; that
it is with the greatest difficulty
they obtain sufficient money with
which to make crop and feed their
families, and there is no market
for their property at this time
81 say, that under the conditions
which are confronting our people,
it, in my opinion, would be an act
of justice and equity, to make such
an order, otherwise it will amount
to confiscation of a large per
cent of the property of the taXpay-
ers of Carter county.
Very respectfully,
"(Signed.) JAMES II. MATHERS,
County Attorney"
And in accordance with the above
opinion it is hereby ordered:
That owing to crop failures and
stringency in money matters the
board of county commissioners do
hereby order that the time for issu-
ing tax warrants on delinquent taxes
for the year 1911, be extended sixty
days which will be the 18th day
of September, 1912. That there shall
be no penalty added except the is
per cent that the law provides.
That this is done for the relief
of the taxpayers who are endeavor-
ing to feed their families and teams
in order to make crops.
In an opinion rendered by the
county attorney on this date upon
the taxation of certain lands, he has
the following to say:
All Freedman lands, whether
owned by the original allottee, or
otherwise, are taxable: Inherited
lands selected by an administrator
after the death of an allottee are
taxable from the time of the allot-
ment; inherited lands which were
selected by an allottee in his life
time are taxable Immediately upon
the death of the allottee; all allot-
ted lands are taxable Immediately
upon the alienation by the allottee;
no allotted lands of which the al
lottee retains the title are subject
to taxation, and by allottee here is
meant an Indian allottee including
citizens"
1t is hereby ordered that in all
instances where lands not taxable
have been extended on the tax rolls,
a notation shall be made by the
treasurer showing same to
no nOn-tayahle and stating that the