Perkins v. Dyer

Robinson, J., delivered the opinion of the Court. The main question in this case turns on the construction of section 83, of Article 81, of the Code, which provides that all county and city taxes shall he collected within four years after the same shall have been levied,. and if not collected within that time, the parties from luhom such taxes are demanded may plead the section in bar of any recovery of the same. The taxes in controversy, have been levied and uncollected more than four years, and the question is whether a promise to pay them by the party from whom they are demanded takes such taxes out of the operation of the statute? The object of the statute, it is said was to-enforce the speedy collection of taxes, and if the collector has neglected to collect them within the time prescribed, it would be against public policy to allow him to enforce their payment, even though the party from whom they are demanded may have admitted them to be due, and may have promised to pay the same.

We cannot agree to this constrction of the Act. Taxes are levied annually■ to meet. the annual expenses of the county and city governments, and if the object was to provide for their speedy collection, we can hardly suppose the Legislature would have extended the time of their collection to so long a period as four years. Nor do we se§ how the public is to be benefited, or any public policy subserved by denying the right to collect such taxes after the expiration of the time prescribed Dy the Act in cases where the tax-payer admits them to be due and has promised to pay them. And besides, the Legislature had by other Acts made ample provision, for the collection of county and city taxes.

It had provided that a copy of the annual assessment of such taxes should be delivered to the county and city collectors within ten days after the assessment; and that such collectors should, within six months after its receipt, collect and ⁴²³ pay to tlie county and city authorities all taxes thus levied: and upon failure to do so their bonds were made liable to suit, and the collectors themselves liable to indictment and punishment. By these Acts full