American watchman and Delaware advertiser. [volume] (Wilmington, Del.) 1822-1828, 1825-01-18
FOR THE WATERMAN.

that is attended with greater dlrculy anu iequ'e'
more Judgment and prudence, than the imposition
and distribution Of the public burdens. taxation IS
a thing from which human nature almost instructive.
" shrinks, there being disposition in all classes OF
persons 10 society to evade the payment OF taxes
where there is possibility Of doing it: and unless
the subjects taxed be judiciously selected, and the
impostions properly laid, as well as fairly appor-
toned among the different sections OF which state
is composed, where they are intended to provide Tor
its wants,-op oppression, and what II never tails to
beget, murmurs and complaints against rulers, IL
not resistance to heir authority, will follow
The General Assembly of this State at its ses-
sion in January and February 1924, neglected lay
ing State Tax to provide for paying the expenses
Of governments for that year. far as the proceeds
of the state funds and other fiscal fell short
of meeting them To supply the deficiency re
solution passed both Houses 10 obtain loan OF &c.
loco of the Farmers Bank. To reimburse that loan,
and to provide for deficiency OF similar or perhaps
greater amount for the current year, together with
1920 the interest for two years payable on the loan
of 1924, which cannot be refunded before the end
of 1925 or beginning OF 1896, will require state
tax he expense of collection included) oil not less
than SIS 900. A tax of this amount must be levied
on the people, or another loan resorted to, which
would be as repugnant TO sound policy, as to the
sentiments and wishes OF the citizens. This sum
will, it is apprehended, be apportioned among the
several Countess not in equal proportonras 1t should
be, their representation in the Legislature being the
same but in the ratio OF the valuations OF real and
personal property made in them respectively by the
State Assessors in the years 1916, 1917, and 1878.
An appoitionment founded OH these valuations would
have aoealh without regard to population for its ba
sis and to the payment OF quota assigned to New
castle County in conformity to that principle, am
very certain her axabes will not submit but with
~. yg,,kS nj all Mot
only is the principle in itself objectionable but were
1t admissible, the mode and circumstances of the
State assessment such, that it could not be
sened to by them without denong an ignorance OF
their rights, and inatention to their interests,
which would not be very creditabe to ireemen.
The State assessment was made on the selling
not he productive, value Of property, in the respec
tive Counties. This was not a fair principle on
which to make it. In Kent and Sussex Counties
the productive value of property is much greater in
proportion to its selling value, than in Newcastle
County, and the Of This affirmation is true
of property in the last named County And it is to
be remarked, that but short time before the State
assessment was made, speculation had prevailed to
a wild extent in every part OF the State, but in a
much less degree in Ken, and Sussex than in New.
castle County. In that County the assessment was
commenced at time when the spirit OF speculation
had only just begun to subside and property to de-
prscia,e. One year was spent therein by the asses
sors, and before the valuations were completed 10
Kent and Sussex, eighteen months or two years
more had elapsed. Meanwhile property was every
day decreasing in value, and the depreciation was
consequently much greater at the completion OF the
assessment in Sussex, than at its commencement in
Newcastle.
From these causes the valuations in Newcastle
were dsproPortionately high But little i'm
Iportance attached TO them in that County, that
few none Of the taxabes took the trouble to ex
anime them when hung up for inspection in the
different Hundreds and when the Court of APP
|peals sat at the town Of Newcastle, believe there
were appeals. The general sentiment in the
County was that the state assessment was excep
ltionabe both in motive and mode, and would never
be carried into effect. 1t thought that the as
SCISSORS from Kent and Sussex could not be so capa-
Die OF estimating the value of property in New
castle as the assessor appointed for that County.
1t thought also that this assessor could not so
correctly ascertain and fix the value of property in
Hundreds OF which he was not an inhabitant, as
assessors appointed in those Hundreds and resident
therein. his has always been the mode pursued
io assessing property in the respective Counties OF
his State, and it is believed 10 be the best that can
be devised, and therefore the most to be relied upon
Owing 10 the nuctuation in the value of property,
which, from variety Of causes, is constantly GO
ing on, II Is necessary that frequent assessments
thereof should be taken, Accordingly under this
mode, assessments oil real property have been made
sexennlay and of personal property triennally, in
the respective Counties. while the aggregate yaiua.
tons in each have received annually some additions,
and undergone some change, through the agency
OF the Hundred assessors and Of the Commission
ers OF the Levy Court. But in the law for State
assessment passed in 1885, there was no provision
alter the valuations directed to be taken, should
have been made, and should have been arranged
and finally adjusted by the Board OF State Asses
so's and Board OF Appeals acting as joint Board.
Tor any future periodical assessment. The State
assessment completed in 1878, is, for aught that
appears to the contrary, to remain forever the