Middletown transcript., 1873-01-18

pay taxes. The primary object Of the
provisions Of the Constitution snd the
Laws Of the State referred to. Is TO COM
pei every citizen TO bear his just proper
tion Of the public burden, as we'll as to
furnish him the opportunity to qualify ~
an olector.
Our laws for tho assessment and collec-
tion Of taxes were designed to be a. ef-
fectual for the purpose as could be framed.
Each assessor is required to complete bis
assessment within a given timc, and to
hang up, in Eve public places within his
hundred, alphabetical lists Of the persons
assessed, and to give notice that he will
attend at the time and place prescribed BY
law to correct any errors therein, or Cor
the purpose Of assessing any person omit
ted. Tho lists are afterwards required TO
be returned by him to the Levy Court Of
tho County, which 10 clothed with ample
power aud required to add the name Of
any person who may have been omitted.
as we'll as 10 perform other duties neccs-
sary to fair assessment Of those entitled
to be assessed. Duplicates Of tho assess
mcnt nre 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 tho collector. may
credit his account with the amount Of the
taxes Of such delinqucuts as are allowed
after proper examination Of his dclin.
qucnt lists.
1t would bc difficult to devise any sys-
tenn Of laws more ef!ectual for the pur-
pose Of assessing all persons properly tax
able, or which would secure greater facili-
ties to those who desire to be assessed,
and by payment Of taxes become entitled
to vote The performance Of the duties
imposed upon the members Of the Levy
Courts aud assessors, is inforced by the
solemnitics Of their oa.ns OF Office. and Of
collectors by official bonds, and the asses
sors and collectors are respectively liable
to penalties for the neglect Of their duties
Experience, however. for years, has
proved that notwithstanding the greatest
vigilance on the part Of ihcsc officers, the
names Of persons will sometimes be omit
ted from the assessments, and that per-
sons having no property can defeat the
efforts Of collectors to obtain the taxes
assessed upon their poll. This is cspe-
cially true of the negroes of the State,
many Of whom have no fixed place Of
abode, and from that fact are liable to be
omitted from the assessment. or il asses
sed, are frequently unknown to the col.
lector, and can agsi,y escape the payment
Of taxes against them.
Until recently the officers referred tc
have had no apprehension of punishment
il their duties in this regard were fairly
discharged. Cur laws prescribe ,Eeir
duties and enfarce their performance by
adequate remedies. And hero it would
seem their liabilities should rest. Tn,
Congress of the u. States. however, by
an assumption Of power unwarranted by
precedent in the previous history Of th'
country, and certainly dangerous to tn,
liberties Of the people rs we'll as thu
rights of the States, has, BY on act, pas
scd on the SIS, Of May. 1870, commonly
called the enforcement act, rendered these
local officers amenab.e to Federal author
i,y for the manner in which they discharge
their duties prescribed by State law, ant
punishable by severe judgments, If con
victed in the Federal courts. for tho neg
lcct or omission Of those duties.
Under this law the members Of th'
Levy Court, and some Of the collectors o
New Castle county, have been indicted il
Federal court, and oEc Of the collector,
tried and convicted. These officers ar,
necessary parts,of our system of govern
mcnt and essential to tho proper admins
tration OF public affairs in the State bu
it may well be imagined with what rcluc
tance persons qualified to ill them vii
consent to enter upon tho duties they i'm
pose il they are to be held liable undci
Federal as well as State law for tho man
ncr in which they discharge them. 1t il
not stating the case too strongly to say
that persons actua,ed by partisan feeling
, may, under this law, procure tho indict
meat and conviction, upon testimony o
doubtful character. of every officer connec
ted with the assessment aud collection O
taxes in any county in the State. 1t ma
thus be made the means Of inierrupting
= for time at least, our local institutions /
the serious dctcrmcnt Of public affairs i
the State.
That have not oyercstimated the po.
sible consequences that may result, nee
9 only refer to what has already transpire
in New Castle county. 1t is not my pur
pose to criticise the proceedings referre
TO in the Federal court. or to question th
motives Of those connected Herewith.
D My object is simply to call attention
their possible effect upon our local institt
,ions, that proper remedy may be pre-
vided against their repetition in the future
: l cannot. however. as the executive
o the State, withhold the expression Of r.
n gret at the unvarranted assumption
power by Congress in tho anactment
the law under which these proceeding
I were had. From the formation Of the L
u nion until the enactment Of this law. .
Il such claim Of power for Congress wi
(. ever practically asserted. The right
a ~. - .