The following circular letter that was written by W. B. Schwartz, an attorney, and circulated among taxpayers has come to the attention of County Auditor Smith. “As you perhaps already know, the mortgage exception law has recently been declared unconstitutional by the Circuit Court in the case of Martha Lewis and Benjamin Lewis on the relation of the State of Indiana vs. the auditor of Marion county.
“Following this decision the probability is that you will receive no further exemption or deduction from your taxes on account of your mortgage indebtedness, and that within twelve months you will be required to pay back to the county the taxes from which the auditor has already exempted you under the mortgage exemption law.
“There is, however, one opportunity for you to keep from paying back the taxes from which you have already been exempted, and which may also entitled you to exemption on the taxes payable this year and next. If advantage is taken of this opportunity, however, it must be done not later than Jan. 31, 1902.
“If you will call at my office I can explain to you more fully the situation and instruct you what steps will be necessary for you to take in order to avail yourself of the deductions mentioned and avoid paying back any and all exemptions for which you have already received credit.”
County Auditor Smith said yesterday that no such attempt would be made, that the books in the office showed taxes paid in full, and that he could not go back and collect exemptions allowed. Schwartz says he will stand by his circular.
“W. B. Schwartz’s Circular,” The Indianapolis Journal (Indianapolis, Indiana), 13 February 1902, p. 12, col. 2-3; digital image, Chronicling America (http://chroniclingamerica.loc.gov/ : accessed 25 March 2014).