The Bolivar County Democrat., 1919-11-29
TAXES MUST BE PAID BEFORE
DECEMBER Is.
Opinion of Attorney General Ross
A. Collins.

Replying to an inquiry from the
Sheriff of Forest County, Attor
ney General Ross A. Collins writes
as follows:
l have your inquiry of Sept. 20,
which is as follows:
''As sheriff and tax collector of
Forest county, | will mail the tax
payers of this county a statement
of the amount due for the year
1919 and state that after Decem-
Der 18th of this year ten per cent
damages will be added on all un-
paid taxes. Now, will the next
sheriff be able to say to the tax
payers that he will not collect the
damage after he takes office or
will he be forced to collect this
damage and turn the same into the
county treasury"
"Section 1914 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 un-
der Section 1915 all taxes remain
ing unpaid on the 18th day of De-
cember shall imediately be collect
ed by distress or otherwise, and
under Section 2197 the collector
is allowed ten per cent on all taxes
collected after the 18th day Of De
cember whether collected by dis
tress or otherwise. But, IN constru-
ing 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 resort was made by him
to distress or some of the other
4 statutory modes Of enforcing pay
ment OF delinquent taxes. The tax
/ collectors of the various counties,
! however, have uniformly elected
not to do those things necessary to
collect the ten per centum commits
sion allowed them and the public
has, therefore, fallen into the gen
eral belief that if taxes were paid
before the first Of February no
penalty or commission could be
charged against them. The first
day Of February is the last day on
which 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 Janu-
aryf5, 1920, will be entirely differ
4 ent, for the new salary law, being
Chapter 102, Laws of 1916, will go
into effect on that date and See
tion s Of this act provides that all
fees and commissions and other
emoluments, which the law now
provides, may be demanded, re-
ceived and taken by the sheriff
and tax collector, chancery and
circuit clerks and the assessed
shall hereafter be collected by each
respectively, but all of said com
missions, fees and emoluments
shall hereafter be paid by said Of
ficer respectively into the county
treasury. 1t is, therefore, the duty
of the incoming tax collector to
collect by distress or otherwise
this ten per centum commission
from all persons paying taxes after
the 18th day of December there
afterwards.
"There is no obligation in this
new salary law requiring you and
the other tax collectors, whose
terms expire on January 4, 1920
to collect this ten per centum com
mission, and | suggest that you dc
not begin proceedings by distress
or otherwise to do so, but conform
to the previous practice of tax col
lectors, at the same time giving
publicity to the provisions of tht
new salary laws that the public
may not be required to pay ter