The daily gazette., 1876-02-09
|ST, EDITION
bounty ASSESSMENTS
|Eer Of The Levy Court and the
lsSesSors Legally Defined.

lDuppulp ~ 6uAAJ 1ShhVH'
PORTANT OPINION IN RE-
RD TO ASSESSMENTS.
OF GEORGE GRAY, ESQ, At
tEY FOR THE COURT, ON SEVERAL
RrANr QUEsTIoNs.
be morning session Of Levy
NJ New Castle, yesterday, Geo.
ESD, Attorney for the Court,
ed his opinion ON the following
ms recently brought before the
by Mr.. Febiger.
Is the Levy Court any power to
hut name from the assessment
er the assessment list has been
ID to the clerk f.said Courtg
BIS the Levy Court the power to
e spelling of any name on the
hent as returned by the Asses
las the Assessor any power to
nv name on assessment list after
me has been handed to the
of the Levy. Court?
las the Assessor any power to
of any name from the assess
list after he has returned said
the Clerk of the Levy Court?
the name of any person was re-
delinquent by the collector of
undred in March 1875, and was
the statute stricken from the
ment list, and has now been
D on the list Of any assessor of
hundred and returned to the
Court, has the Levy Court any
to prevent this illegal assess
the first four interrogatories Mr..
gave brief affirmative responses.
be last also he responded affirma-
and he read his opinion al
b, as follows:
an act passed April 0, 1873, the
lature has undertaken to further
ate and prescribe the duties oi
bors, and to protect the assess
lists from improper interference.
act commences by declaring il
Fful for any assessor, either IN
eneral assessment, or in any an
assessment, to place the name OF
Derson in the assessment for q pol
merely, of whom the assessor ID
Rtisficd from personal knowledge
he Is o bsne .tide resident of the
red or assessment district, excep'
Iereinafter provided. This aftel
ision is, that the assessor shall at
at the place Of holding the gener
hction in the hundred, on certain
5 Of which he shall give notice, fol
purpose of assessing any person
may have been omitted and whS
appear before the assessor at suci
and prove his right to be assessed
be affidavit of some respectabl,
holder, shall be placed in this as
hent by the assessor. And tina
assessor refusing to place on tn,
bsment the name of any persoi
. fearing his right thereto, shall b,
ty OF misdemeanor, DC.
ction 6 OF the act then declare
"it shall not be lawful for tn
y Court or any membe
eof in to take from the assessmen
rned to the said Levy Court b,
assessor or the name of an,
Pm appearing the nor to add an,
sment returnedas aforesaid tn
2 OF any persona Mess upon tn
onal application of such person
upon proof Of his right to b
ssed as required to be furnished t,
'ssessor by section 2 OF the act.
potion . Of the same act provides
1t shall not be lawful for any az
'or or any Levy Court upon the pei
al application of any one, or othel
e, to place upon the assessment liz
hy Hundred the name of any pei
who having failed to pay tn
nty tax assessed against him or he
the preceding year, was returne
allowed as q delinquent until afte
expiration of the twelve month
m the time such allowance as d,
quent was made by the Lev
% much.for the act of April 8, 1877:
April 10, 1873, the Ledgislatur
sea "an act in relation to the co
lion OF taxes in this State. "in whic
provided, that. if collector sha
Ike an affidyait that he attended {
tunes and places prescribed b
act Tor the collection of taxes, an
ail things conformed to its reqnir,
hts, 1t shall be the duty of tho Lev
urt TO allow said collector as d,
quencies the taxes uncollected b
D, and the name OF such Delinquent
pped from the assessment list b
Levy Court and shall not be place
tfeen again for q period of twelv,
I'hs from and after the date {
"a allowance, provided that the pr,
lons OF this section shall apply
Isohs assessed and liable to pay po
ne object of all this legislation
parent. 1t is to prevent, the fraud,
assessment of persons who shoul
be assessed and to insure the a
sment of those who should righ
y be assessed. And as one meal
accomplishing this object it strik,
M lhe list, for the space of twel,
pnlhs, the names of all delinquen
uined under the provisions of th
on the presumption. as we ms
ppose, that the names are fictition