Noncompliance

Louis Post: Outlines of Louis F. Post's Lectures, with Illustrative Notes and Charts (1894) — Appendix: FAQ

Q17. How would the tax be collected from those who neglected or refused to pay?
A. As individuals may now collect rent from tenants who refuse to pay: by suing for the tax, or evicting the occupant, or both if necessary. I think, however, that the public would deal more justly with occupants than landlords do with ground renters. I think it would compensate for any loss in respect of improvements. ... read the book