Wilmington daily gazette., 1873-01-07
vision should be made for it's publication as sOOl
as practicable.
ASSESSMENT AND COLLECTION OF TAxEs.

as practicable.
ASSESSMENT AND COLLECTION OF TAxKs.
Recent events in this State render il proper that
l should call your attention to existing laws pre-
scrlblng the duties OF the Levy Courts, Assessors
and Collectors, touching the assessment and col
lection OF tsxes in this State BY the first Section
OF Article OF the Constitution Of the State, the
payment OF "a county tax, which shall have been
asseOed at least six months before the election" is
made one OF the qualifications for an eleetOr, and
the laws Of the State make it the duty OF the As
SCISSORS and the Levy Courts, to place upon the
sessment lists the names of all persons within the
county liable to pay taxes. The primary object Of
| the provisions of the Constitution and Laws of
the State referred to- is TO compel every citizen to
bear his Just proportion of the public burden as
well as to furnish him the opportunity to qualify
/ a. elector.
Our laws for the assessment and collection of
/ taxes were designed to be as effeetual for the
purpose as could be framed. Each assessor Is
| required to complete his assessment within
gwen time, and 70 hang up, in i've public
places within his hundred, alphabetical lists
Of the persons assessed. and to give notice
that he will attend ut the time and place
prescribed by law to correct any errors there
in, OF for the purpose af assessing any person
omitted. The lists are afterwards required to
be returned by him to the Levy Court Of the
County, which Is clothed with ample pow er
and required TO add the name Of any person
who may have been omitted, as well as TO
perform other duties necessary to fair assess
ment OF ose.entitled to be assessed. Dupli-
Gates OF the assessment are placed in the hands
Of collectors, who are required to collect the
same, and are responsible on their official
bond IL they fail to do so. The Levy Court
in their settlement with the collector, may
credit his account with the amount of the
: taxes OF such deliQuents as are allowed after
{ proper examination OF his delinquent lists.
. 1t would be difficult to devise any system of
: laws more ettectaal for the purpose Of asses
sing all persons properly taxable, or which
: would secure greater facilities to those whit
= desire to be assessed, and by the payment o
T taxes become entitled to vote. The perfOr
Il nance of the duties imposed upon the mem
. bers of the Levy Courts and assessors, is en-
= forced by the sOlemnities of their Oaths o
= ONCE, and OF collectors are respectively labl
= TO penalties for the neglect of their duties
, Experience, however, for years has prOVeI
?, that Notwithstanding the greatest vigilance Oh
7 the part Of these officers the namesOf person
z will sometimes be omitted from the assess
l. menls, and that persons having no prOpert
% eau defeat the efforts Of collectors to ObtAi
n the taxes assessed upon their poll. This
especially true OF the negroes Of the StatC
many Of whom have no fixed place Of abode
=. and nom that fact are liable to be omltte
le from the assessment, or II assessed, Al
n frequently unknown to the collector, and ca
A. easily escape the payment OF takes again
n them. .a.--a4- --ses.a-.
Ofl Until recently the officers referred 10 hav
to had no apprehension Of Punishment if thsi
duties in this regard were fairly di
r charged. Our laws prescribe their d
ne ties and enforce their performance by ade
u. quats remedies. And here it would seem the
~ liabilities ahOuld rest. The Congress of d
:. United StaleA however, an assumption
at power unWarrantsd by precedent in tho prev
IN Gus history Of the country, aud certainly da
o. geFOus to the liberties Of the people as we'll
he the rights Of the Stalrs. has by an act passed
ne the 3lst Of Nav, 1870 commonly called q
eniOrcement act, rendered these lOcal ofice
amenabie to Federal authority for the mann
re- in which they discharge their duties pFesCrib
Ito BY State Law, and punishable by severe juds
ments, il convicted in the Federal courts,
ne the neglect or omission Of those duties.
"a Under this law the members of the Le'
M Court, and some Of the Collectors of New Cas-
! a county h;Ve been indicted in Federal cOu
nd aud one Of the collectors tried and cOnvieied
eW These officers are necessary parts of our systG
Ied Of government and essential 10 the proper
AID ministration Of public affairs in the State;
~ it may we'll be- Imagined With what reluctan
r ~ persons qualified 10 fin them will consent
"a, enter upon the duties they impose II they are
in be held Liable under Federal as well as ST
AEs, Law for the manner in which they dIscha
ody them. II is not stating the care too strongly
am say that persons actuated by partisan fseli
1a- may u1ueE eA'S iA"t PLOCuAS 'nS
as9 ae5 and conviction, upon testimony Of doubt
h"t chaFactar, Of every officer connected with
ven assessment and collection Of taxes in any con
ing N the State. may tnu< De nade the me
of inlerFnptinR, for a time al least, our Il
institutions to the serious delriment of put
last affairs in the State. That have not oveFe
ling mated the possible consequences that may
any suit need Ouly refer to what has alre
be- tFanspiFed in New Castle county. Ii Is rot
slA; purpose TO crilicise the proceedings reierre
Hu ~ in the Federal cJurt, or to question the mot
=: ~ Of those connected Herewith. NV obieC
,unt simply to call attention to their possible e
srod upon our local
ueh --7-