Daily capital journal. (Salem, Oregon) 1903-1919, 1918-10-12
DELINQUENT TAX PUBLICATION.

The Eugene Daily Register has an excellent editorial
on the publication of the delinquent tax list. 1t is per
tinent question because c. S. Jackson publisher of
the Portland Journal has initiated bill to repeal the law
authorizing publication of the delinquent taxes and
other fixing rates for the publication Of legal notices in
the state outside of Portland where Mr. Jacksons paper
is published 1t is presumed that these measures were IN
itiated by the Portland publisher to ge even" with the
country editors for opposing the sngle tax bills which
havt appeared the ballot from time to time Jackson
being the leading single tax advocate in Oregon.
Others believe that ring of court house claims spec
uators and dnquent tax title spectators put up the
money necessary to initiate the two bills and there seems
to be some foundation for this vew since these have
for years maintained lobby at the legislative sessions
seeking to repeal the delinquent tax publication law be-
cause it hurt their business
Anyway Jackson has intatd these spite bills or is
doing the work of crowd of specuatorsit makes no
particular difference whch-and the voters of the state
must pass upon them The Register in its excellent edi
torial states that
The people of Oregon will be asked to say next month
whether publication Of the delinquent tax list shall be dis
continued and if they give proper amount OF time to
study the subject and then vote their convictions nte
gently there ought to be complaint with their verdict
for it will be final But the voters owe it to themselves
and to the proper collection of the taxes to know exactly
what they voting before they express an opinion at
the polls.
First of ALL it might be well to state that publication
of the delinquent tax list not charged to the general tax
payer its cost is assessed against the delinquent property
and is paid by the delinquent himself 1t is argued that it
is unjust to saddle this cost upon the man who unable to
pay his taxs but it might be argued logically that is
unjust to the cost of litigation to the man who does
not pay his debts until he is sued
Another mistaken idea that ought to be corrected is
that publication of the delinquent tax list is solely for the
purpose of notifying the delinquent that he has not paid
his taxes That is not the at ALL Under the Oregon
law denquents notified by mail and those who come
in and pay in response to this notice stricken from
the delinquent list before it is published Publication of
the list is not intended primarily notice to the deln
quent himself 1t is, matter Of fact public notice
that taxes the advertised property have become den
quent and that anyone who chooses may come in and
them and thus acquire lien on the property.
Anyone who chooses and--mark this---Who knows
that the taxes have not been paid may come in and pay
them and obtain certificate that is lien on the delin
Quent property If this lien is not satisfied within GER
tain time the property may be taken by the man who holds
the ien If is satisfied the man who holds the lien must
be paid II per cent interest the money he has advanced
to pay the taxes 1t apparent that tax certificates are
quite desirable possessions They guaranteed by the
full value Of the property that delinquent and they draw
IL per aent interest Guaranteed IL per cent loans
rather scarce.
Publication of the delinquent tax list is notice to all
that the taxes certain property delinquent and that
anyone who chooses may in and pay them and obtain
tax certificates that lien the property. Where
the list is not published this information is available
general rule only to chosen few, and it is matter Of
common knowledge that in states where the delinquent
list is notpubshed the tax title shark is permanent fix
ture.
To up the cost Of publishing the delinquent list
is borne by those who do not pay their taxes promptly
and not by the general body of taxpayers Notice is given
the delinquent by mail that he in and pay up
and the cost of publication Publication of the list is
open notification to the public of the property on which
tax certificatesor tax ensmay be had. 1t is addition
al and effective notice to the delinquent himself in case
he has failed to receive notice by in states where
tax title sharks flourish it seems to be easy for mail
tn O0
payment Of taxes for man likes to have his go
to the delinquent list Publication of the deinqunt list
measure of sound public policy.