National Tax Association

NOTES AND NEWS ITEMSSource: The Bulletin of the National Tax Association, Vol. 3, No. 4 (January, 1918), pp. 95-98Published by: National Tax AssociationStable URL: http://www.jstor.org/stable/41785180 .

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BULLETIN OF THE NATIONAL TAX ASSOCIATION 95

Acts nos. 146 and 226 authorize joint tenants, tenants in common, and coparcen- ers of land to pay their proportion of any taxes assessed against such land. When such taxes are paid, the sale of such lands for taxes shall divest and pass the title to such undivided shares or interest only in such lands as are held by persons who have failed or neglected to pay their proportion- ate part of such taxes. These taxes may be paid by joint tenants, tenants in common, and coparceners at any time before the sale of the property for such taxes.

The act of May 12, 1911, relative to the levy, collection, and disbursement of taxes and water rents in cities of the second class was amended by Act no. 403. Under the system in force in cities of the second class, taxes and water rents may be paid quar- terly ; the first payment during the months of January, February, and March; the second during April ; the third during July; and the last during October. The amendment provides that the first quarterly payment becomes delinquent on the thirty- first day of March; the second quarterly payment on the thirtieth day of April; the third payment on the thirty-first day of July; and the final quarterly payment on October 31. After taxes and water rents become delinquent, penalties and interest charges are added thereto. Quarterly pay- ments made before they become delinquent are payable at face, except the first quar- terly payment which, if made during the month of January, is subject to a discount of two per cent.

The act of June 20, 1901, relative to the collection of city, school, and poor taxes, was amended by Act no. 177. This amend- ment provides that city and poor taxes paid during the months of March and April shall be entitled to a reduction or abate-

ment of one per cent, and that during the months of May and June taxes shall be payable at their face value, and that to all city and poor taxes remaining unpaid after July 1, one per cent shall be added as a penalty. The city treasurer, who is the collector of taxes in cities of the third class, shall finally settle the duplicate for city and poor taxes before the first Monday of January following the date of the delivery of the duplicate. If at the expiration of the term of office of city treasurer any taxes remain uncollected, he has a right to col- lect all such delinquent taxes for the space of one year after the expiration of his term of office, and for that purpose all warrants issued to him during his term shall be effec- tive. He may also certify unpaid taxes on real estate to the city solicitor, who is authorized to file a lien for the same in the court of common pleas, or he may turn over the unpaid or delinquent taxes on real estate to his successor in office, who is given power to collect such taxes, either by having the same filed in court as a lien or to sell such property at public sale.

Boroughs are authorized by Act no. 307 to levy and collect annually a tax upon all property taxable for borough purposes, but not to exceed five mills on the dollar in any one year, for the purpose of creating and maintaining a sinking fund to be used by the borough in making permanent street improvements, and to pay contract prices for paving prior to the collection of the cost or expense, or any part thereof, from the adjoining or abutting property owners. This act provides that when the cost and expense of any such improvement axe ulti- mately collected from the adjoining or abutting property owners, this sinking fund shall be repaid to the extent of the with- drawal therefrom.

NOTES AND NEWS ITEMS

ATTENDANCE AT THE ATLANTA CONFERENCE

As stated in the December number, the attendance at the eleventh conference broke all previous records, for which we are all entitled to congratulate ourselves. The following facts, gleaned from the registra- tion, may be of interest to our readers - those who were present as well as those who were not with us.

Representatives, either delegates or visi- tors, were present from 43 states, the Dis- trict of Columbia, the Province of Mani- toba, Canada, and the Empire of Japan. Delegates officially appointed represented 42 states. The number of official delegates in attendance, as shown by the registration cards, was 140; persons other than dele- gates, 65 ; ladies, 35 ; total 240.

Some of the states with the number of

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90 BULLETIN OF THE NATIONAL TAX ASSOCIATION

their representatives are as follows: Geor- gia, 27; New York, 13; Illinois, 10; Cali- fornia, 8; Oklahoma, 8; Pennsylvania, New Jersey, Alabama, Indiana, Massachu- setts, and Minnesota, 7 each; Colorado and Wisconsin, 6; North Carolina, Ohio, Texas, Utah, 5 each; Connecticut, Iowa, Kentucky, Maine, Michigan, Missouri, and Rhode Island, 4 each; Arizona, Kansas, Maryland, Montana, and Virginia, 3 each ; Arkansas, New Hampshire, New Mexico, Oregon, South Dakota, and Vermont, 2 each; the remaining states (i. e., Delaware, Florida, Louisiana, Mississippi, Nebraska, North Dakota, and South Carolina) and the District of Columbia, 1 each. The states not represented were Idaho, Nevada, Tennessee, Washington, West Virginia, and Wyoming.

The suggestion has come to the editor from certain persons that it would be a matter of interest to many to know just who the delegates were from the various states. This suggestion has appealed to the editor as a good one, and hence the follow- ing, which is a complete copy of the official registration list of delegates and visitors to the convention.

ALABAMA P. H. Harris Birmingham J. B. Jones Montgomery W. R. Loyd Birmingham F. C. Marquis Montgomery L. A. MitcheU Gadsden Thos. W. Sims Montgomery B. W. Strassburger Montgomery

ARIZONA Chas. R. Howe Phoenix Rudolph Kuchler Phoenix C. M. Zander Phoenix

ARKANSAS Henry Rector Little Rock George Vaughan Little Rock

CALIFORNIA Raymond Benjamin San Francisco B. C. Carroll San Francisco Herbert W. Clark San Francisco R. £. Collins Redding Edward A. Dickson Los Angeles Carl C. Plehn Berkeley J. Harry Scott Sacramento Robert A. Waring San Francisco

COLORADO C. C. Buchanan La Junta John H. Buer Sterling S. E. Hamer Denver C. P. Link Denver E. B. Morgan Denver N. S. Walpole Pueblo

CONNECTICUT Ellis B. Baker, Jr. New Haven William H. Corbin Hartford Fred Rogers Fairchild New Haven William T. Hincks Bridgeport

DELAWARE Wm. E. Valli ant Laurel

DISTRICT OF COLUMBIA Allen R. Foote Washington Shigo Idzumi Washington

FLORIDA Sidney J. Catts Tallahassee

GEORGIA M. W. Adams Atlanta L. R. Akine Brunswick Ivan E. Allen Atlanta J. R. Broadhurst Dublin L. C. Brown Athens E. S. Burgess Atlanta W. M. Clements Eastman Geo. B. Davies Dublin Victor Deen Alma H. R. Dejarnette Eatonton John C. Hart Atlanta Moultrie Hitt Atlanta J. M. B. Hoxsey Atlanta Joel Hunter Atlanta W. T. Ivie Alto Edgar H. Johnson Oxford G. Noble Jones Savannah Ernest C. Kontz Atlanta Edward Lyle Atlanta Sam. L. Olive Augusta Frederic J. Paxson Atlanta Robt. F. Quillian Gainesville W. Arthur Shelton Athens J. E. Stark Atlanta C. M. Taylor Smarrs James Drake Weaver Dawson Wm. A. Wright Atlanta

ILLINOIS Royal B. Cushing Chicago Geo. S. Faxon Piano M. F. Looby Chicago H. A. Millis Chicago H. W. Paddock Chicago Alfred E. Patten Chicago T. A. Polleys Chicago Douglas Sutherland Chicago Wm. L. Tarbet Chicago O. H. Wright Springfield

INDIANA Robert Bracken Frankfort Strange N. Cragun Indianapolis Samuel M. Foster Fort Wayne James A. Houck Indianapolis Dan M. link Auburn Carl H. Mote Indianapolis Fred A.- Sims Indianapolis

IOWA W. S. Allen Des Moines R. E. Bales Des Moines A. H. Davison Des Moines E. H. Hoyt Des Moines

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BULLETIN OF THE NATIONAL TAX ASSOCIATION »7

KANSAS Samuel T. Howe Topeka Jasper T. Kincaid Topeka Hays B. White Mankato

KENTUCKY Hite H. Huffaker Louisville Ben Marshall Frankfort J. A. Scott Frankfort Edmund F. Trabue Louisville

LOUISIANA Thomas M. Milling Baton Rouge

MAINE W. B. Catlin Brunswick George Pottle Lewiston Clement F. Robinson Portland C. S. Stetson Augusta

MARYLAND Robert J. Eby Baltimore Frederick J. Griffith Baltimore Oscar Leser Baltimore

MASSACHUSETTS Charles A. Andrews Waban Henry H. Bond Boston Charles J. Bullock Cambridge Charles L. Gifford Barnstable John W. Locke Boston E. Wentworth Prescott Boston Wm. D. T. Trefry Marblehead

MICHIGAN Orlando F. Barnes Lansing Cass R. Benton NorthvUle Thos. D. Kearney Ann Arbor Samuel H. Kelley Lansing

MINNESOTA J. G. Armson St. Paul H. J. Burton Minneapolis James T. Hale St. Paul Henry A. S. Ives St Paul Samuel Lord St. Paul Charles T. Moffett Minneapolis Wm. Mueller St. Paul

MISSISSIPPI Frank Roberson Jackson

MISSOURI S. J. Bear St. Louis A. H. Bolte St. Louis W. A. Conaway St. Louis J. H. Galeener Sikeston

MONTANA John Edgerton Helena H. L. Hart Helena William Lindsay Glendive

NEBRASKA Chas. E. Hall Omaha

NEW HAMPSHIRE John T. Amey Lancaster Joseph S. Mathews Concord

NEW JERSEY Isaac Barker Phillipsburg John L. Carroll Newark Jerome T. Congleton Newark Benjamin F. Jones South Orange W. P. Macksey Newark Robert R. Volk Trenton William E. Walter Trenton

NEW MEXICO H. J. Hagerman Roswell A. E. James Santa Fe

NEW YORK James A. Blair New York City Robert M. Crater New York City James M. Gray Brooklyn A. E. Holcomb New York City G. Howard Hutchins New York City Walter H. Knapp Albany Robert B. Mac Intyre Brooklyn Ralph Norton Jamaica Geo. H. Rymers Plattsburgh Martin Saxe New York City Ralph W. Thomas Albany Charles J. Tobin Albany J. F. Zoller Schenectady

NORTH CAROLINA W. Vance Brown Asheville J. S. Griffin Raleigh A. J. Maxwell Raleigh Geo. P. Pell Raleigh E. L. Travis Raleigh

NORTH DAKOTA Frank E. Packard Bismarck

OHIO Robert D. Alexander Columbus James G. Hunt Fremont Ralph H. Miner Akron George E. Pomeroy Toledo W. B. Stratton Toledo

OKLAHOMA E. B. Howard Oklahoma City Leo Meyer Tulsa Frank Orr Tulsa Fred Parkinson Oklahoma City C. T. Plake Tulsa Paul Reiss Oklahoma City Campbell Russell Oklahoma City Roy L. Starr Tulsa

OREGON Chas. V. Galloway Salem J. H. Gilbert Eugene

PENNSYLVANIA S. G. Cramp Pittsburgh J. T. H olds worth Pittsburgh Carl S. Lamb Pittsburgh Springer H. Moore Philadelphia Frederick W. Sapper Harrisburg Charles A. Snyder Harrisburg H. J. Walker Pittsburgh

RHODE ISLAND Zenas W. Bliss Providence Frank F. Davis Providence Jeremiah P. Mahoney Newport Edmund P. Tobie Providence

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98 BULLETIN OF THE NATIONAL TAX ASSOCIATION

SOUTH CAROLINA J. L. Walker Johnston

SOUTH DAKOTA Frank M. Byrne Faulkton H. C. Preston Pierre

TEXAS S. P. Brooks Waco Ben B. Cain Dallas E. T. Miller Austin John T. Smith Austin Joe C. Thompson Dallas

UTAH Wm. Bailey Salt Lake City Wm. N. Beatty Salt Lake City Francis W. Kirkham Salt Lake City A. G. Mackenzie Salt Lake City Thos. P. Page Riverton

VERMONT John M. Avery Montpelier Charles A. Plumley Northfield

VIRGINIA C. B. Garnett Richmond Thos. W. Page University Arthur J. Rooney Richmond

WISCONSIN Chester D. Barnes Kenosha Edmund H. Bodden Milwaukee Arthur S. Dudley Milwaukee Nils P. Haugen Madison K. K. Kennan Milwaukee E. J. Koester Madison

CANADA L. W. Donley Winnipeg

RHODE ISLAND TAX OFFICIALS' ASSOCIATION

The Rhode Island Tax Officials' Asso- ciation, comprising past and present local assessors, deputies, clerks, and clerks of probate courts, held its sixth annual meet- ing on Wednesday, December 12, 1917, at the State House, Providence.

The noteworthy feature of the meeting was a declaration, by formal unanimous vote, in favor of a uniform date of assess- ment for the various cities and towns in the state. The laws of Rhode Island re- lating to local assessments are peculiar, in- asmuch as each municipality not only selects its own board of assessors but fixes its own date of assessment - a condition which is continually giving rise to confusion in the assessment of tangible personal property, which may be removed from one taxing jurisdiction to another between assessment dates and thereby become liable to taxation in two or more jurisdictions, or escape alto- gether. Assessment dates run throughout nearly the entire year, and persons having

property in two or more towns are under the necessity each year of ascertaining in the best way they can when the taxes on their property are levied and when pay- ments are due, as dates of assessment may be changed from year to year, according to local sentiment.

Hon. Albert A. Baker, former city solic- itor of Providence, in speaking before the association from the point of view of the taxpayer, emphasized the desirability of establishing a uniform date of assessment as a measure of public policy. The asso- ciation authorized the appointment of a committee to consider the question and re- port at a later date, and it is anticipated that an attempt to secure the necessary legislation may soon result.

The present officers were re-elected for the ensuing year, as follows :

President: John W. Ramsbottom, Mem- ber Pawtucket Board of Assessors

Secretary : Edward P. Tobie, Chief Clerk of the State Board of Tax Commissioners

Treasurer: John Champlin, Member East Providence Board of Assessors

Edward P. Tobie. Providence , R. /.

By another turn of the wheel it appears that our fellow-member, Governor Camp- bell, of Arizona, has been unseated, the supreme court having by a unanimous de- cision seated the contestant, G. W. P. Hunt. An appeal was granted, but Governor Campbell is reported to have announced that he would take no further action ; that his " next appeal would be to the people of the state

Mr. P. N. Clarke, whose article on tax reform in Kentucky appears in this issue of the Bulletin, says in a letter to the editor that " our new tax law which went into effect September 1 is presenting some very significant features and seems to jus- tify the changes, especially regarding per- sonal property, which is being listed in sur- prising amounts as compared with former assessments under the general property tax. I was appointed a member of the board of equalization which is now in daily session, and we are developing a great deal of prop- erty not heretofore returned for taxation, which the lower tax rates compensate for to some degree, to the general satisfaction of taxpayers."

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