Evening journal., 1914-04-10
HEAVY. loss TO THE
CITY IN BACK Taxes
Now Council Will Urge Col
lectOrS to Get After Money
Due Since 1910
COURT DECISION
AGAINST THE CITY

and Council vs. Nathan BarslSy, which
arose out OF the attempt on the part
of the city to collect back taxes due ON
a property ON Lowering avenue east OF
Jackson street, may mean loss of
a considerable sum in back taxes TO the
city, was the statement made 20 mem
bers Of City Council last evening by
Colonel Weller Il. Stover, chairman OF
the finance committee. Colonel Stover
pointed out that s2s4,OOO in taxes are
outstanding. Much of this amount may
be lost by the city.
Colonel Slower laid the blame for the
loss of these delinquent taxes to the
alleged failure Of the city tax collectors
to perform certain duties. He said that
the city NAV lose considerable sum
of money as the result of the decision,
and that it would probably result in
the legislature next year being asked
to pass an act that would rectify the
condition. He decla;kd that Council
was not at fault for this condition as
it was not the duty of Council TO aid |
the tax collectors in their work and re-
minded the members OF the light made by |
the last Council, to collect the outstand- /
/ ing taxes in which they were handi- /
capped at every stage of the game
1T is mp to this body to take a
firm stand on the collection of taxes
Colonel Stover exclaimed.
"The collectors must do what they
are supposed to do or let their bondsmen
laci. The tax office has not been on
the job and is not on the job today"
Colonel Stover declared that ON March
II of this year there We're S244,000 in
taxes outstanding in both districts from
ll90S to that date and that in addition
to that sum there was $4,000 outstand-
ing for the period prior TO that, making
, total Of S2S4,O00
III we had that amount we could
reduce the tax rate 60 so or 90 cents
and wind up the year with about $780,
900 to the good he said.
Colonel Stover explained that he en-
tutained no hard feelings against the
city tax collectors but that facts are
4 facts and that his statements could not
} be contradicted.
I 1T may be a good thing If the city
4 loses money on this, as it may result in
some action being taken TO remedy the
conditions" he concluded, reminding the
i Council that the old Council had sent to
the Legislature three bills which, If
they had been passed, would have reme-
died the conditions.
Just what action Council will take in
the matter is not known, but il is likely
that they will consider the subject as
soon as they have fully digested the
opinion handed down by the court. q
copy of which was ordered 10 be made by
s. the clerk and handed TO each Of thg
\ members of Council.
copy of the courts opinion. accom-
panied by a letter of explanation, was
sent 20 the Council by City Solicitor
Daniel O. Hastings, who personally at.
tended the session and remained present
while the letter was read. The letter
April Q. 1914.
To the Members of City Council.
Dear Sire: 1 hand you herewith
copy of the opinion delivered on
the 7th instant by the court in the
case of the City vs.. Nathan Barsky.
This case arose ont of the at
tempt on the part of the assessor
and collector for the Northern Dis
trict to collect the taxes due ON
piece of property on Lowering
avenue east of jackson street. No
taxes have been paid on this prop
hIlN rllft AfWaf AHA AhhAN HA'
eleven years taxes NOW due,
amounting TO sl39.lO. The prop.
ertv was assessed 10 George NJ. Gal
laeher and to George NJ. Gala
. cher estate from 1908 TO 1909.
inclusive. and from 1910 TO 1913.
inclusive. IL was assessed 70 Ma
than Barsky. e appears from the
record that Barsky decided this
property some months ago to Julia
A. II. Adair, but that deed was not
placed on record until after these
proceedings were begun.
[ prepared the certificate that
that was made by the assessor and
collector i'm this case, under See
tion gi of the city charter. The
latter part of that section provides
that ON the first Saturday in Sep
tember Of each year the assessor
and collector shall advertise in two
of the daily newspapers in this city
the names and a brief description
of all the property on which the
tax for the preceding year-has not
been paid, and shall within two
weeks thereafter make certificate
and deliver it to the city solicitor,
who shall file it in the Court House
and proceed to sell the land in
order that the tax may be coll
lected. In the certificate in this
4 case it was not alleged that the
property had been so advertised
Nv reason for not doing this was
20 ascertain from the court whether
such advertisement wac actually
necessary. This is important mas
much as q great many OF the delin-
quent taxes have not, as / under
stand. been advertised in accord
ance with such provision.
/ would ask the Council to read
this opinion with a great deal OF
care and give to It the attention
that IL deserves. Briefly stated,
b the court holds that the taxable
cannot take advantage of the fact
that the certificate is not made
within two weeks, as provided in
Section 81; but the court does
hold that the advertisement by
the collector of all the delinquent
taxes on the first Saturday of
81 September Is absolutely neces-
sary. The court also holds that
one tax collector cannot make a
proper certificate for taxes for
which he did not have warrant.
From my examination OF this
statute, which is indeed a very
difficult one to continue, l am
satisfied that the taxes are not a
lien upon the land for more than
four years from the first day Of
a.T.