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Notwithstanding the plain provisions of the law and „ the publicity heretofore given this matter, information has reached me that in some counties and cities certain taxpayers still take the view that if they do not pay by December 5 of the tax assessment year, the accrual of the 5% penalty as of that date gives them some sort of right or excnap further to delay payment for five or six months, or some such time. The taxpayer who takes this erroneous view apparently feels that he ought to be allowed to recoup the greater part of the 5% penalty by retaining the use of his money until about the time the final delinquency date of June 30 is reached.
There is no support whatever, in law or in reason, for such a point of view. The statute above quoted makes it the duty of the treasurer to proceed to collect the taxes and levies by distress or otherwise after December 5 if the tax. payer does not pay them on demand made by the treasurer »at any time subsequent to December 5. The object of the 5% penalty is to encourage taxpayers to pay their taxes by December 5. If the accrual of the 5% penalty on a past due tax bill were allowed to operate as an “extension" of five or six months, or some such time, for the payment of the taxpayer’s past due taxes, thus enabling the taxpayer to recoup the greater part of the penalty by retaining the use of his money, it is evident that the object of the 5% penalty would be practically nullified..
C. H. MOR$ISETT }
State Tax Commissioner
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