Democratic Sentinel, Volume 5, Number 41, Rensselaer, Jasper County, 18 November 1881 — To County Auditors. [ARTICLE]

To County Auditors.

Col. E. H. Wolfe, Auditor of State has issued the following important circular to County Auditors: Sib —l havo this day forwarded to your address the settlement sheets for the collection of the second installment of taxes for the year 1880 and delinquent taxes of former years. Tho in forwarding these sheets Ims been unavoidable, but I trust they will reach you iu due time.

A recent decision of the Supreme Court, rendered in the ease of the Boar ! of Commissioners of the County of Morgan vs. John N. Gregory, gives to ex-County Treasurers who have not already received the same. 4per cent, additional f<*e for the collection of delinquent taxes on the current duplicates of 1872, 18 3. 1874, as shown by the May settlements.of 1873, 1874, 1875. In accordance with the decision,! have placed this item of credit on the sheet in order that such allowance, when made may, be distributed in just and legal proDortion from the several funds or taxes of those years. It is essential, however, that all such claims, before being placed upon the sheet, should be presented to your Board of County Commissioners at either a special or regular session, and allowed by them. A certified copy of the action of your County Board in allowing such claims, must in all eases accompany the sheet, otherwise such deductions ot credits cannot be allowed. I have received a number of inquiries as to the proper form of a tax duplicate under the new tax law.

The only change necessary from the form heretofore used will be the omission of tiie ruied columns for dogs or dog tax, the collection of the revenue from that source being hereafter under the exclusive control and management of Township Trustees. An erroneous impression prevails among County Auditors as to the proper manner of computing and placing up on the tax duplicate the road tax authorized by section three of the act entitled “An act concerning Roads and Highways, approved April 15, 1881.” Every resident male tax pay er of proper age chargeable with a poll tax for other purposes, is to be assessed and charged with a poll tax with the other tax designated in section of said act, except when a resident of an incorpotated town or city. Both of these road taxes should be included in the separate road tax col umn and are payable as heretofore with the first installment of taxes, the provision that these road taxes are to be collected “the sameasothei taxes are collected,” not In any manner conflicting with section 157 o f the new tax law which provides “that all road taxes charged shall be included in the first installment.” Of course if any person is charged on the tax duplicate with this commutation road tax of $2 who comes within the exemption designated in this section, Auditors can issue to County Treasurers the Droper certi u?ates of error for such tax. which can be returned by that officer and accounted for in his succeeding settlement. The blank form of abstract for taxable property and taxes assessed and charged thereon as shown by your current duplicate, are now being prepared and will be forwarded at an early date.