Indiana daily times., 1920-03-05

In the month Of January the delin-
quent fees he collected amounted to
s353.62. These fees ranged from 81
on up to $3.50 and In the majority
of the cases it is se1f-evident that
they could not have been earned by
the treasurer in accordance with the
statute
Investigation, made with a view to
asking the courts to interfere with the
fee-Gra bbing practice of the treasurer,
revealed that on the day Lerncke went
into the treasurer's office he began Coz
iectiRg an arbitrary "eost" IN addition
to the penalty assessed against delin-
Quent taxpayers, and that the costs
So collected were IN accordance with a
scale which the state board Of accounts
has held illegal and publicly declared Il
would charge back against he treasurer
In each instance where tie facts were
brought to its sttention.
WHAT TREASURER Is
ENTITLED To RETAIN.
On Sept. p, 1919. Jesse Eschbach. chief
examiner OF the state board of accounts,
issued a statement concerning the col
lection Of delinquent taxes in which he
set ont what fees the treasurer was en-
titled to retain. He made it plain in this
ruling that the treasurer was not entitled
to collect fees from delinquents except
in cases where notices Of the delinquency
were personally served on the delinquent
and the statute strictly complied with.
On Jan. 2, 1920. his first day in ofice,
Mr.. Lemeke began collecting fees for
personal service" on delinquents OF no.
tees OF their delinquency, and he has
been collecting such fees evS- since, al
though he has not personally nor by dep
uty. been serving notices on delinquenta
or otherwise complying with the law
under which he might be entitled to
these fees.
Following the old custom OF getting
all that can be gotten from an un-
fortunate taxpayer who permits his
taxes TO 60 delinquent, Lemcke has ar
bitrariiy insisted on the payment of a
fixed total Of S2 on delinquent. which
fee IS entered on the tax receipt AZ
costs"
EVEN RETURNED
SOLDIER CHARGED.
In at least one case thfs fee was
charged against a returned soldier whose
poll tax had lspsed while he was in
service. When he protested to Charles
q. Harris. Z deputy IN the ofrice, tho
protest WIS in vain. Later, Il IS de-
clared, Lemeke himself returned the q
to the soldier. thereby disclosing thot
he had personal knowledge OF the prae-
tice Of his office force In charging these
illegal fees.
According to the construction Of the
statutes made by the state board Of
accounts, which construction is presumed
10 govern even the members Of the re
pUblfran machine hn hoId 81
fce the treasurer is permitted to re-
ceive fees only when personal service
has been rendered in accordance with
the statute. The state board OF aecoun.a Q
quotes this section OF the law and COM
ments on IT as follows:
Penalty. Burns' R. s. Sec. fo321.
That In all cases where instaument shall
not be paid on or before the first Mon
day in May, the whole amount unpaid
shall become due and be returned de-
linquent and collected as provided by
law, and there shall be a penalty added
OF 10 per cent upon the amount OF any
installment not paid when due, which the
persons OF property assessed shall pay,
together with cost of collection, and if
such taxes remain delinquent at the sue
ceeding first Monday in November, there
shall be a penalty of per centum added
to all such taxes that become delinquent
at the preceding May and November
settlements and penalty of 10 per CEN
tum only shall be added to the current
delinquency occurring in the first Mon
day Of November
THE present practice of the treasurer
of pretending to have made a personal
demand for taxes and charging a fee
therefor without ever seeing the delin-
quent is shown to be illegal. by the
following statute:
Sec. 1921. That no fee or charge for
demanding the payment of delinquent
taxes shall be charged or collected by any
treasurer unless an actual personal de-
mand shall have been made upon the de-
linquent before payment shall be made
"'Sec. 1882. In case such delinQusnt
tax and penalty is paid on demand such
treasurer shall charge and receive from
such delinquent IN addition to the taxes
and penalty, the sum of 25 cents, and
where a levy is made, he shall charge and
receive, In addition go his cost, the sum
Of 30 cents for such demand"
COLLECTING THAT
WAGON FEE"
The present practice of the treasurer
and his deputy in levying "a straight
charge Of 81 on each delinquent, regard
less of how the collection has been made.
and in attempting to collect a wagon
Fee of So when the delinquent tax wagon
is used to call at the home Of a DELINQUENT
Continued on Page Four