The producers news. [volume] (Plentywood, Mont.) 1918-1937, 1923-09-21
FINAL DATE FOR
THE PAYMENT OF
TAXES SEPT. 29

The final date for the pay IiSH'
the 1922 taxes without the 10 per cenO
penalty is September 29th, 1879 aC7
cording to the law passed by the 1870
Legislature. All taxes which remain
unpaid on Oct. LIST, 1923 will have an
additional 10 per cent penalty and
per cent per month from November
80, 1922
EXAMPLE: Assume that the org
inaI tan was $4,000 Nov. 80, 1922,
1 'per cent per month from Nov. 80 to
Sept. 80, $1,000; Total if paid before
Oct. 1st. 1923, S11O0; Additional 10
per. cent penalty added Oct. 1st, 1872
S11.OO. Total if paid in Oct. 1875
S121.OO.
It will be noted that upon a tax OF
$4,000 as of Nov. Both, 1922, "a tax
paver may save himself $11.OO by pay
ING them before Oct. list, 1928. Ims
applies to 1922 taxes only.
Considerable confusion appears
among the taxpayers as to the reason
for the early notice of personal taxes
due. The 1928 Legislature passed a
Law which provides for collection OF
personal property taxes as soon as
thew are assessed. For the infOrma-
ton of the taxpayers we Will. quote
part of this law: =
~E'Sec. 2238 DUTY OF ASSESSOR.
It shall be the duty of the assessor,
upon discovering any personal proper
ty in the county the taxes upon which
are. not in his opinion lien upon real
property to secure the payment OF
such taxes, to Immediately, and in any
event not more than 10 days thereaf-
ter, make a report to the treasurer
setting forth the nature, amount ana
assessed valuation of such personal
property, where the same is located,
and the name and address of the own
er, claimant or other person in po-
session of the same. The county as
SCISSOR shall file with the State Board
of Equalization a duplicate of each
such report so made to the county
treasurer.
"Sec. 2239. DUTY OF TREASUR-
/ Err. The county treasurer must col
/ lect the taxes on all personal proper
/ ty, and in the case provided for in the
preceding section, it shall be the duty
! of the treasurer Immediately upon re-
ceipt of such report from the assessor
to notify the person or persons. against
whom the tax is assessed that the
amount of such tax is due and pay
I able at the county treasurer's Office
The county treasurer must at thu
time of receiving the assessors report
and in any event within thirty day!
from the receipt of such report, lev!
upon and take in to his possession
such personal property against which
] 1r occoCco1 oVH nVsOpnpd fO col
the same in the same manner as prop
erty is sold on execution by the Sher
if, and the County Treasurer may TO
the purpose Of making such levy an
sale, designate such Sheriff as his dep
uty, and such Sheriff shall be entitle
to receive the same fees, as entitle
in making a seizure and sale unde
execution. For the purpose. of deter
mining the taxes due, on such person
J al property, che Treasurer must US
the levy made during the previou
! year, if the levy for the current yea
has not yet bee nmade. The count
treasurer and his sureties are liabl
, on his official bond for all taxes O
personal property remaining uncOnect
ed, by reason of the wilful failure an
neglect Of such treasurer to levy up
on and sell such personal propert
; for taxes levied thereon, etc"
The law further provides that tn
treasurer must make a report of a
personal property remaining unpai
t and it provides that the Attorney Ger
J eral may institute proceedings againS
the treasurer and his sureties for an
such money not collected as provide
in this law
It will be noted therefore that tn
5 notice of personal property taxes
4 compulsory according to law and
| any taxpayer fails to make promI
, payment, there is but one metho
, prescribed and that is to seize and Sc
< enough personal property to satist
5 the taxes, penalties and the cost {
seizure and sale. The County Treas
uTer reports that in each instanC
where a seizure had to be made, Il
cost of seizure and sale amounts a
2 most to as much as the taxes, and
the taxes are small the cost of seizul
e and sale will likely be many time
- the amount of the taxes levied againi
s it.
T If any taxpayer owes the count
n any taxes on property which is n,
t a lien against real estate, he viii /
T saving himself considerable troub
n and annoyance, as well as saving Il
S county officials a great amount
trouble and annoyance if he calls
S the county treasurer's Office and pa,
n the taxes as provided in the law abo7
e quoted.
In many instances the county cou
. not realize enough from all the pc
s0nal property of taxpayer to So
isfy the taxes and in some instanc
it would not pay even a small porti,
of the tax, but the SEIZURE AN
SALE must be made nevertheless
1 the county treasurer in order to ave
+ liability for the taxes.