The times-news. [volume] (Hendersonville, N.C.) 1927-current, 1933-04-22
SENATE FINDS
REFUND WRONG
Concludes Relief Legisla.
ton, Passed Earlier Is
i, Imperfect Law
By HENRY LESSEtNE
The Times News Burenu
Cir Wall mr. Vntai

| ot the act winch permits dennqu-
ent tax payers to get 10 per-
cent discount by making cash
settlement. ...~.. e..
This piece of legislation, hail
ed as the greatest relief the 1888
session of the general assembly
could give to the taxpayers OF
the state, and sponsored by the
administration, was introduced as
Senate Bill 1870. 1t permitted
taxpayers to pay their back taxes
for the years 1927 to 1881. in
elusive, in five annual Install
ments, less all penalties and in
terest. The bill, however, was
amended extensively before it
was finally ratified. ..rs.
The house amended the bill to
permit those back taxpayers who
could raise the money to make
cash settlement and obtain a 10
percent discount, in addition to
the abolition of all penalties and
interest. This amendment also
permitted the delinquent taxpay-
ers to get a 10 percent discount
by paying any or all of their five
annual installments even so much
as one day ahead of the date on
which they fell due. The senate
concurred in this amendment.
While various objections to
the bill have been made by the
county commissioners in num-
Der of counties. the 10 percent
discount provision, tackled on by
the house, has come in for the
greatest criticism. and this is the
provision that the Bland bill,
pending in the senate, would
strike out. This bill, introduced
by Senator Bland. from Wayne,
has the support of both the ad-
ministration and Senator Clement
of Rowan, who led the fight for
the enactment of the tax refund
ing law. The North Carolina
Association of County Commits
sioners is also sponsoring the
Bland bill to amend the tax re-
fund act. ..t '-.'
Sponsors of the Bland bill in
the senate point out that the 10
percent discount provision in the
tax refund act will have. the eff
feet Of stopping the payment of
all taxes, since delinquents would
be permitted an even greater dis
/ count than those who paid. their
taxes ON time. The fact that "a
/ number of counties have sponsor
ed bills to permit them Ito with
draw from the provisions of the
tax refund act, have convinced
number of senators that the
act. as it was finally ratified. was
imperfect. and the Bland bill to
| strike out the discount provision
had little. opposition when it was
first presented in the. senate, al.
though it still has to pass final
reading.
An effort was made by Sena,,
tor Grady of Johnson to amend
the Bland bill so, as to permit a
| 10 percent discount on cash set
Elements paid prior to November
II, 1888, and a discount of b
percent on cash settlements made
prior to January l, 1884, after
which no discount at all would
be made. However. the senate
voted down the amendment, which
was designed to do two things:
first, to give an incentive to de-
| linuuent tax payers to pay up as
early as possible! and second to
give the farmers and small land
owners an opportunity to take
advantage of the discount along
with the land banks, insurance
companies and large property
owners.
1t was pointed out by spon-
sors of this amendment that
since the ratification of the tax
refund act last month, a num-
her of insurance companies, land
banks and large landowners have
already paid up back taxes, tax
| ing advantage of the discount.
Most farmers and small landown-
ers have been unable to do TINS
on account of lack of money, and
| it was proposed to extend the
discount period to as late Janu-
ary / next, so that the farmers
might have a chance to sell their
next crops, settle with the gov,
eminent for their crop loans. and
then apply something on their
back taxes. ....
The Bland bill, however, has
vet to pass it's final reading IN
the senate. and a strong effort
will he made to amend it so as
To give. the farmer and small
landowner a chance to take ad-
vantage of the discount. Such
an amendment will undoubtedly
have hard, shedding, though. for
while a. great number of senator's
realize that while the passage OF
the act some weeks ago gave the
land banks and insurance COM
panies an opportunity that the
| farmers could not take, they also
believe that the discount Prov
sion in the existing act is mis-
take and should be stricken out.
AS ratified. the act allowing
the counties to refund tax sales
certificates exempted four coun,,
ties: Forsyth, Orange, Hyde and
Hartford. In sixteen other coun-
! ties, including CASTOR, Catawba,
Guilford. and Durham, the act is
optional, rather than mandatory.
Since the ratification of the act,
however. a number of other
counties have sought to be ex-
empte dfrom the bill Or some of
it's provisions, their chief objec-
ton being to the discount provi-
sion which the pending Bland
tbili removes.