South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-03-30

OF them. are sweating blood like
Barnum's hippopotamus. over the
exposure OF defects in the new tax
law in view of the practical analysis
of it by Capt. Salisbury, prominent
progressive republican and personal
friend OF Theodore Roosevelt. OF
course Atty. Gen. Stansbury says he
is mot worrying about il: but why
should hep He had nothing to do
with passing the law. That was
"bossed" exclusively by his dear
friend, the governor and the COVER
nor's tax board, and they form the
center of the worrying department.
Indeed, when the governor made his
grandstand play about having every
one in the state house work eight
hours a day. one state official OBJ
served: We'll, if some OF the people
who put in eight hours in their Of
fees would devote their time to Of
fetal business instead Of working at
politics, we might not have such
bulls in legislation as this tax pro-
position"
Some are taking comfort in State
Tax Commissioner Craguns view
that the supreme court will decide
whatever is necessary to get the ad-
ministration out OF the hole: and in
view OF its indianapolis street rail-
way decision, they may have some
basis for IL. The new law makes no
provision for continuing any tax Of
ficials except the state tax board,
and. possibly the supreme court
might be willing TO get around that
by reversing former decisions, and
holding the law retroactive which
would cure some of the other de-
fects; but what the judges would
probably balk at would be getting
rid OF the express provision Of the
law putting an end to all claims for
taxes on the first Monday in May,
1920.
Protects Tax Dodgers.
Section 326 of the new law pro-
vides: 'All liens for taxes and all
penalties, and any right TO redeem
from tax sales, accrued under for
mer laws, and existing at the time
Of tire passage of this act, are here
by continued in force and nhy be
enforced under the provisions of
this act except as otherwise specially
provided in this act But section
1886 otherwise specially provides"
that: And such lien on real estate
for all taxes due from the owner
thereof which have heretofore ac-
crued or which shall accrue or at
tach on or before the first day Of
March. 1919. with the interest and
penalties in each case. shall contin-
ne for 10 years from and after the
first Monday in May. 1910, and no
longer, unless already sold for tax
es."
And this 10 years expires on the
first Monday in May, 1920, which is
the last day for payment of 1919
taxes without delinquency: and as
no steps can be taken to enforce
payment before that date; IL is ap-
parent that the payment of 1919
taxes win be entirely voluntary. 1t
has been suggested that even with
the lien destroyed, there would re-
main a debt for the taxes; but this
is doubtful. with the old law re-
pealed, and even If it did remain It
would requS~ lawsuit against each
taxpayer TO collect the tax, and
would require affirmative proof that
every legal step in taxation hpd been
complied with, which has long been
recognized as impossible in tax sale
cases.
Foreign Firms Can Appeal.
Even if the supreme court were
willing to decide that black is white,
as to this provision, the fact re-
mains that any foreign corporation
can take it to the supreme court OF
the United States. which would
hardly be so accommodating And
the supreme court of Indiana would
hardly be willing TO accept such
disqualification when the bad
break can be remedied by recalling
the legislature 20 extend the time of
the lien. In fact. it is generally con
coded that there is no other way
out Of the tangle, if the state. and
be left without any revenues next
year
The worst feature Of the matter
is that this provision bears evidence
of having been made Intentionally.
for IL read 1920" instead or 1910"
until IL went to the conference COM
mittee. It is recalled that the gov
ernor and the tax board made
strong effort to provide a 'clean
slate" for tax-dodgers on the plea
that owners Of sequestered intangi-