The Aberdeen weekly. [volume] (Aberdeen, Miss.) 1878-1933, 1919-10-24
Every Tax Payer Should Read This

Sner1ffS Wnetner tney cOlieCt THIS
ten per cent. damage or not.
Universally the sheriffs have not
done so, but when the salary
system goes into effect. January
5, 1920, they will be without dis
cretiOn in this matter. This
damage then becomes a state
fund and must be paid into the
state treasury and accounted for
by the sheriffs as all other state
funds are.
Tax payers should observe this
timely information and not allow
their taxes to become delinquent
and thus save TO themselves ten
per cent. of that item of expense.
Jackson, Miss, Sept. 80. 1919.
Ny Dear Friend-I am setting
out below an opinion constituting
one phase of the new salary law.
This opinion is of vital importance
to every tax payer of your county
and | am anxious that they know
exactly their status under the new
law so | respectfully suggest that
you give it due publicity. otherwise
large number of taxpayers in your
! county will be obliged to pay pen
slties besides their taxes if they fail
TO pay their taxes before January 8,
1920.
Yours very truly,
Ross A. COLLINS,
Attorney General.
Hon. A. f. HARRISON,
Sheriff and Tax Collector.
Hattiesburg, Forrest County
Mississippi.
Dear Sir-I have your inquiry Of
September Goth. which is a follows:
AS sheriff and tax collector of
Forrest county, l will mail the tax
payers of this county a statement of
the amount due for the year 1919.
and state that after December 18th
of this year ten per cent. damages
will be added on all unpaid tax.
Now, will the next sheriff be able to
say to the tax payers that ne will
not collect the damage after he
takes Office or will he be forced to
collect this damage and turn same
into the county treasury"
OPINION.
Section 4314 of the Code of 1906
provides that it is the duty of every
person assessed to pay his taxes to
the collector on or before the 18th
day of December. and under Sec
tion 4315- all taxes remaining un-
paid on the 18th day of December
shall Immediately be collected by
the collector by distress or other
wise. and under Section 2197. the
collector is allowed ten per centum
on all taxes collected after the 18th
day of December whether collected
by distress or other wise. But, in
constituting this section our court has
held that the tax collector shall not
be entitled to such compensation
even after the 18th day of December
unless a resort was made by him to
distress or some the other statutory
modes of enforcing payment of de-
linuuent taxes. The tax collectors
of the various counties. however,
have uniformly elected not to do
those things necessary to collect the
ten percentum commission allowed
them, and the public has. therefore,
fallen into the general belief that if
taxes were paid by the first day of
February no penalty or commission
could be charged against them.
The first day of February is the last
day on which a person may pay his
taxes without being disqualified to
vote, and the public has lost sight
Of the fact that it is their duty to
pay all taxes on or before the 18th
day of December.
The situation beginning January
5. 1920. will be entirely different for
the new salary law. being Chapter
1O2 Laws of 1916, will 60 into ef-
feet on that date and Section 8 Of
this Act provides that all fees and
commissions and other emoluments,
which the law now provides. may
be demanded, received and taken
by the sheriff and tax collector,
chancery clerk. circuit clerk and tax
assessor shall hereafter be collected
by each respectively. but all of said
commissions, fees and emoluments
shall hereafter be paid BY said off,
GERS respectively into the county
treasury. 1t is. therefore, the duty
of the incoming tax collector to COL
}ect by distress or otherwise this ten
per centum commission from all
persons paying taxes after he goes
into Office. and also against all per-
SONS paying taxes after the 18th
day Of December thereafter.
These is no obligation in this new
salary law requiring you and the
other tax collectors. whose terms
expire on January 4. 1920, to col
loct This ten per centum commission
and / suggest that you do not begin
proceedings By distEess OK otherwise