Arizona republican., 1916-10-24

IHalleT pIoiablN more pdTllculdIly IS- ferred to that part of the report relating to the collection of taxes:
 The amount of delinquent taxes on July l. 1916. For the years 1888 to 1913 inclusive ... ... ........$ 79,O49.67 For the year 1911 ...... 76,375.22 For the year 19l5...,..... 114.164.76
 s269. .5S7.65 We believe that the carrying on the books of the county of such a large sum of delinquent taxes. makes an added burden to those who have paid promptly, and we made inquiry of the treasurer why such a large sum was allowed to remain delinquent on the tax books, and he stated to US that he had recently commenced suit against a number Of resident tax payers. That in most cases the amonnts sued for were very small. That the cost of filing each suit was Sl0 and the cost of publishing the notice of sale in each suit was $25, and that the total amount of expenses incurred in the suits brought were about $500 in excess Of the sums col lected
 We called the treasurers attention to some rather large amounts delin- quent from resident people who. in our opinion. would pay if suit were brought. or even threatened.
 The treasurer stated that he thought 1t would show partialitv 10 single out any particular individuals. We believe that to single out non- resident tax payers, as was done in the suits al- ready brought. was equally partial We believe that resident and residents should be treated exactly | alike in the matter Of bringing tax suits.
 The treasurer stated that quite a i large amount of the back taxes were | homesteads and desert tracts. and we 1 do not doubt that many such items. even with the most diligent efforts, 1 could not ne collected. We do think. i however, that many of the larger | items now delinquent could be col | lec;ed. if vigorous efforts were made | by the treasurer and county attorney. We do not believe that the county should bring tax suits where the amount is so small as to cause the county an actual loss, but We do believe that dn cases where the amount Cf tEe tax is considerab ble hat such delinquents should be noti- fled that suit will be brought, and that suit should be broughe In such eases :nless the taxes are paid
 We further call attention to the fac; that. under the Statute delinquent tax suits should he filed within six month, from the tune the taxes become de. inquent and that the statute also provides that tax suits should not b, begun after five years from the time taxes become delinquent, except as {, taxes that were delinquent when tn, law went into effect
 We have no means of knowing how much of the delinquent taxes ar, against real estate. and how mucl against personal property. and W, could not obtain such information without long and laborious examin atioE of the treasurer's books. but | for the sake of Illustration we assum that 15 Ter cent of the delinquen taxes are against real estate and 2 per cent are against personal property this gives the large sum of SGT, ,39G g of personal property taxes that are de linquent.
 paragranh 4924 of the revised sta tutes of Arizona provides for a cheat easy and effective method of collect ing delinquent personal property taxe! and we are of the opinion that vigorous efforts had been made to col lect delinquent personal property taxe 1nder she said paragraph. then a larg amount of said delinquent persona property taxes would have been col lected
 We understand that the practice re ating to collection of personal prop ertv taxes now adopted is as follows
 If the personal property is owne or controlled by one having no rei property. then the tax must be pal 2t the time of assessment If. howeVe tho owner of the personal propert also owns real estate considered l.  of all taxes on both classes of proper ty then both the real and the person; property taxes are extended on tf books. and the personal property ia collected at the time the real estat tax is paid. and that in such cas, the county treasurer will not acce1 9ayment of the real estate taxes unt the personal property taxes are al. paid
 We think and so recommend that Il county treasurer should be advis, that as soon as the personal proper taxes become delinquent. he shou proceed to collect them under u provisions of paragraph 1884. Tn paragraph provides compensation C for each easel to employ extra depi ties. Such a procedure would douot cause some embarrassment for time,but we believe that most of Il persons who have delinquent person property taxes would pay the promptly. if they knew such pr cedure was going to be followed, al that such procedure would rest Tn saving large sum each year
 the taxpayers.
 The treasurer has put in writin some suggestions of his own as to t collection of delinquent taxes, whi suggestions are attached to this r port. and respectfully submitted f your consideration:
 To the members of the Grand Ju
 of Maricopa County
 Gentlemen:-
 As requested by your committee, respectfully submit what I belle would be an improvement and tend "ec'ify condition existing in the t collectors office in regards to [ keeping of the tax records.
 I suggest that all back tax boo he made up according to the tra system. so that it will be possb to ascertain in this office the conc ion of back taxes on the vario tracts of property throughout { county. At present it is assess under the names of the parties W own 1t, their agents etc, and it
 impossible to ascertain the tax unlt we know to whom, it is assessed the various years. This is the l;
 For all previous years, but I belle does not apply to the back tax boo
 This would entail a cost of possil thousand, twelve hundred dolla
 but would simplify matters so Il the county attorney could bring S
 if necessary, and after judgement, IrDnpfV rplll1