Indiana daily times. [volume] (Indianapolis [Ind.]) 1914-1922, 1920-11-12
DELINQUENTS
PAY EXCESSIVE
FEES, CHARGE
Accounts Board Reports Error
of SOurbier in Collecting
Back Taxes.
FINDS NO LAW FOR 81 FEE

Declaring that illegal and excessive
fees are being taxed in Marion County
against delinquent taxpayers, the State
Board of Accounts today made public
report covering the last year Of the term
| Of Ed G. Sourbier as county treasurer.
The report criticises particularly the 81
fee charged as demand and collectors
costs.
The report declares that there is no
statute authorizing a 81 fee which the
treasurer explains as being above mile
age added to the demand and levy fee."
1t points out that in many cases where
a number of partial payments on delin-
quent taxes are made the fee is charged
each time The examiners declare that
while it is important that delinquents
be compelled to pay their taxes, under
the plan followed in this county the fee
seems to be the more important"
REPAYS TOTAL
OF s2,059.O5.
The report shows that Mr.. Sourbier
has repaid a total Of 50, ,O5955 in taxes
retained illegally. It charges him also
with an excess of S259.44 as 6 per cent
excess on the costs of the collection Of
delinquent taxes; $6944 as excess 6 per
cent of costs of collecting delinquent
taxes due his successor, and 81, ,166.2s in
Illegal demand fees. The board points
out that this latter item is due taxpayers
and not the State or county.
In regard to the practice OF charging
excess fees the examiners say;
Under the method employed by the
treasurer IN the taxing of costs on the
payment Of delinquent taxes, we are of
the opinion that illegal and EXCESSIVE
fees are taxed IN a great many In
stances.
For Illustration, a taxpayer comes in
after the expiration of the taxpaying
period and before any personal demand
has been made or notice by mail sent,
| he is invariably charged with the de-
| inand of 80 cents. The rule is to charge
all delinquents with the demand fee
whether or not the notice has as yet
been sent out. This has been the prac-
tice in Marion County for years past
"As shown in the statement Of the
treasurer's salary and fees. the sum re-
ceived as demand fees and collectors
costs amounts to S23, 800 in 1918 and
s25. .T07.O5 in 1919.
"These costs consist Of arbitrary fees
OF, 81 taxed by the treasurer as demand
and collectors costs. Under the law IL
is the duty of the treasurer to make de-
mand and levy upon all persons owing
delinquent taxes.
"The law allows to him the sum of so
cents for making a personal demand and
provides for levy and sale and allows to
be charged the same fees as provided for
constables for levy and sale.
STATUTE DOES NOT
AUTHORIZE 50 FEE
'There is no statute authorizing a 81
fee. This is explained by the treasurer
as being above mileage added to the
demand and levy fee.
'It has been the custom in Marion
County for the treasurer TO employ a
delinquent tax collector upon commis-
sion basis of so per cent of fees to
demand and levy upon property of de-
Iinquents, his plan being to arrange all
delinquents by districts and send a
deputy into each district and make the
demand and levy for all at the same
time.
"It is admitted by the treasurer that
a uniform fee was agreed upon for
demand levy and mileage In the city
proper of S. of which the collector
received 81 and the treasurer ST. The
collector works only few months dur
ing the year, but the contract or agree
ment provides that ne receive his COM
mission upon all collections made dur
ing the year, where he had retained
the levy bond. Our information Is that
the bona fde delivery bonds are not
always returned, as the signature or
the principal or a surety is not obtained
This system Of collection OF delinquent
taxes has resulted in much criticism and
in many cases with just cause.
'"The records show that in many in
stances where partial payments OF delin-
quent taxes are made the 81 fee has
been charged one, two, three or four
times The treasurer's justification is
(COntinued on Page Ten.l