Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1918-03-20
Pay Them Early and Avoid the Rush
During the Last Few Days.
Penalty Attaches After
This Month.
SEWER TAXES ALSO
HAVE TO BE PAID
Do Not Blame the County Treasurer
if You Fail to Pay on Time
and Are PenaliZed.

Taxes under the laws of Iowa be-
comedue, technically, Dec. 81, of the
year in which the assessment is
made. Our sister states have diff
ferent laws regarding the assessment
period, the time when taxes fall due
and penalty attaches and also the
severity of the penalty, but in Iowa
commonly speaking, taxes are due
the first of January each year and
may be paid in full, or in part, any
time during January, February or
March. A privilege of paying the
taxes in two installments is granted
the tax payer that it may assist him
or her in meeting the obligations a
little more easily, as it is desired to
assist the tax payer rather than
make taxation burdensome. With
this aim in view, the privilege OF
paying in two installments is grant
ed only to those who pay the first
installment on or before March 81.
II the tax payer fails to pay the first
Iinstallment on or before March 81
the privilege of paying in two pay
ments cannot be granted, and the
full amount of tax will have to be
paid together with the penalty. If
the first payment is made on or be-
fore March 3 then the balance need
not have to be paid, unless other
wise desired, until on or before Sept.
80. This law applies to all taxes,
except special taxes and delinquent
road poll taxes, whether against real
or personal property, and the laws
are mandatory in this respect.
When man becomes a resident
of Iowa, or attains his majority, then
the state accords him the right to
voice in it's government, and in con-
sideration of the privilege, it is his
duty to contribute at least so cents
each year to the public revenue.
Consequently, while man may have
no property of any kind not exempt,
he is still liable for this so cents
each year, unless adjudged too poor
to make the contributions. This per
capita tax on male residents does not
cease when a man reaches the age or
45 years, but continues until he eth
er leaves the state or this planet, or
both.
There is also tax of S 90 on each
male or spayed female dog and SO
on each female dog, which the owner,
or ii no owner is known, then the
party who harbors the dog, is liable
for each year. The money derived
from the taxation of dogs is used for
the relief of those who suffer loss
by reason OF having domestic ami
mails killed by dogs or wolves. This
county dog tax is separate and dis
tinct from the tax levied by cities and
towns upon dogs harbored or kept
within the corporate limits.
The tax payers in the city of De-
corah, who have a sewer tax levied
against their property, and have ac-
cepted the privilege of paying in sew
en- equal installments and who have
either made the first payment to the
City Clerk, or the County Treasurer,
are required to make a second pay
ment this year. This payment is
payable at the same time as the
general taxes and one-seventh of the
total assessment, together with the
accrued interest on the unpaid bal
ance at the rate of six per cent per
annum, should be paid on or before
March 81 each year. While it is
compulsory to pay one-seventh each
year, the balance of the assessment
or any number OF installments, may
be paid at any time.
Do not blame the county treasurer
if you fail to pay on time and are
penalized, as the law is mandatory
and he has no choice in the matter,
uut rather pay in time and see that
you pay on your right description.