Wilmington daily commercial., 1875-01-06
REDUCTION OF TAX.

| large part of the revenue is derived from
| taxes paid by railroads and other corporations,
and from fees for licenses granted by the State.
| The persons and companies enjoying the special
| privileges secured to them obtain full eqnlva-
ent for the share they contribute to the public
burden.
The tax of one. tenth of one per cent, or ten
cents every hundred dollars of assessable
property levied and collected by the Counties
for the use of the State. cannot be regarded az
an oppressive measure of taxation for State pur-
poses. II, however, any reduction in the reve-
nuea should at airy time be deemed advisable,
such reduction could be more properly effected
by reducing the rate of taxation imposed for
State purposes from ten to five cents in every
hundred dollars of assessable property than in
any other way. The reduction suggested would
diminish the receipts OF the Treasury about
$50. 600 annually, and to that amount would be n
relief to the tax x-payers of the State, especially
to the owners of real estate. who pay all une-
quail share of taxes 10th for State and local pur-
poses. In Pennsylyania, and perhape mother
States, lands are exempt from taxation imposed
for the of the State while in Delaware,
until recently, real estate paid very large pro-
portion of all taxes, and now bears an unequal
share OF the burdens imposed both for State
and county PURPOSES Incomes from lands, for
several years, have, general rule, been less
than from most other property, and whatever re-
duction may hereafter be made in the amount
OF taxes collected should be in relief of that spe-
ciea OF property which il least remunerstiye.
In making this suggestion, do not wish to be
understood as favoring any policy that would
leave the state without the means to meet cur
rent ordinary expenses and at the 8 me time
provide. beyond contingency, for the prompt
liquidation Of every liability now outstanding
A wise foresight dictates the payment of the
present State debt at the earliest possible mo-
'nent that it can be effected without embarrass-
lnent to the people.
1t is impossible to foresee what
luiFFing every resource which the State
can command to protect its citizens from ills
not now antic pated, but which may befall them
hereafter. Fortunately for us, at the COM
mencement of the late civil war, the State was
free from debt and able to furnish the means
for the relief of those conscripted into military
service. Had the State at that time been
numbered, even with the present debt, the relief
30 auxously demanded, and SO opportuney af-
forded, could not have been extended. While
it is to be hoped that no similar necessity will
hereafter arise, and that our people may long be
exempt from every afliction that could mar their
happiness or retard their prosperity, still wise
craftsmanship and a prudent regard for the pub
lie good demands that the Treasury Of the State
| be placed as soon as possible with convenience
to our citizens, in condition where its aid 'ould
again be invoked in any emergency which may
hereafter arise.
The present revenue system of the State, if
undisturbed, or not seriously interfered with,
will extinguish our present debt within the next
ten or twelve years, and leave the people free
from any necessity for contributing, by the pay
ment OF taXeH, TO The support OF the Stabe gov
ernment under which they live.
1t s gratifying, in transmitting the last bien-
nial message which shall have the honor Of
sending to the General Assembly, to be able to
announce 30 large reduction OF the debt exist
ing at the commencement of my administration,
and that the present financial system Of the
State promises al early extinguishment Of every
outstanding obligation.
COLLECTION OF TAXES.
The collection of county rates and leves is, in
ny judgment. too expensive and might be re-
duced considerably by proper legislation
There can be no good reason for the payment
of 30 large per centage of the taxes levied for
the collection of the same. Some plan ought to
be adopted which will adequately compensate
the officers appointed to receive and collect the
duplicates OF assessment placed in their hands,
and at the same time enable such officers to per-
form their duty with less labor than is necessa ry
under our present system.
In some States receiver OF taxes is appointed
for each collection district, with graduated COM
missions upon all SUNS voluntarily paid within
specified times, and all abatement allowed to
such taxables pay within the time fixed by law
for such abatement
have not given the subject such considers
ton as enables me to recommend with conf
lonce any definite plan Of collection, but COM
mend the matter to the consideration of the
Legislature as worthy OF their serious attention.
IL any alteration be made in the law relating to
the collection of taxes at the present session,
great care should be exercised to secure to all
equal facllltleB TO comply WIN tne law. All lue
provisions of the Act of Assembly passed at the
last session, relating to the collection of taxes,
30 far as the same may be applicable should be
retained, with such further safeguards AZ will
clearly define and limit the duties of the revenue
officers, and ut the same time protect the right OF
every citizen to pay his tax with as little incon-
yenience to himself as possible.
SUPREME COURT DECISION.
Within the last year an important case, in
which this State, though not nominay, was i'll
reality party, has been decided in the Supreme
Court of the United States. The case referred
| to WAS that of William Minot jr., stockholder
in the p, W. Il b. Railroad Company, against
William j. Clarke, late State Treasurer, and Will
liam Nj. Ochletree, a collector of State Taxes
under the law of 1863. The bill filed in the Cir
cult Court prayed All injunction to restrain the
said officers from proceeding to collect from said
| railroad company certain taxes imposed by said
law upon railroad corporations in this State,
upon the assumed ground that said law was un-
constitutional and void for various reasons, and
among others that it impaired the obligation of
Il contract alleged to exist between the State and
said company exempting the latter from taxa
ton.
The decree of the Circuit Court sustained the
constitutionality of the law aforesaid and the
right of the State to tax the corporation, and,
upon an appeal from said decree, taken by COM
plainant was affirmed by the Supreme Court.
1t would be difficult to oyerestimate the value
of this decision to the State. 1t disposes effect
ually of the claim on the part of the principal
railroad corporation existing within our limits to
exemption from taxation and by maintaining
the constitutonality Of the law referred to, re-
leves the State from any possible liability for
the amount of taxes paid by said company un-
der protest. The State Treasurer, against whom
the proceedings were instituted, engaged the
services of counsel to represent the State. am
Informed that the gentlemen employed have not
been paid for their services either in the Circuit
or Supreme Courts, and recommend that the
State Treasurer be authorized to pay them pro-
par compensation.
| FREE SCHOOLS.
The subject of education is one Of great i'm
portance, and s receiving at the present day
much attention in every part of the country.
Our Common School SYSTEM established more
than forty years ago, has been of incalculable
advantage in furnishing the means Of primary
education to the youth of the State. These ad-
vantages have been gradually impaired
by the multiplication of school dis
siicts in every county. and the con-
sequent division of the School Fund among
greater number of schools. More than double
tie number of school districts originally estab-
lished now exist in the State, and in some locali
ties it is difficult to maintain good schools for
any great period of the year owing to the small
number OF pupils living in the districts.
1t is not easy to determine remedy that will
obviate the difficulty suggested, especially as
those now convenient tU schools would reluc-