The daily gazette., 1880-03-09
FIRST EDITION.
Duty Of the Levv Court.
EprroR OF THE GAZETTE.

Dear Sir The Republican news
papers of this city, backed by crowd
Of men who appear to think they should
be consulted and advised in relation
TO the duties Of the Levy Court, and
the rights of the voters of New Castle
County. They have taken upon them
selves the form of dictator, and with
the assurance of Nero they persist
emily, and unlawfully interfere with
the legal business of the Levy Court.
They appear to have no regard for law
or decency. After carefully examin-
ing the law in regard to the duties of
the Levy Court / think 1t about time
this mob were given to understand
that their advice is not needed, in
order that the voters of this County
and State may have their rights under
the law. The Levy Court of this
County is composed Of men of good
business qualifications and are compe-
tent TO perform the duties according
to the law laid down for their guild
ance. Revised Code, says. Chapter 8,
Section o. "The said Court shall at the
meeting in February, value the pro-
perty, real and personal, and determ-
inc the assessment of each Assessor -
At the same meeting they may exam
inc, correct and add to the assessment
returned by the Assessors, and may
call before them any person who ought
to have been assessed but was omitted
by the Assessor, and may require him
to render full and trne statement,
etc., etc. Section IL. The Levy Court
in each County shall sit as a Court of
Appeal ON the first Tuesday of March,
IN every year, and on such days and
times thence next in said month ensu-
ing, as it shall be necessary to adjourn
to, and shall examine the assessment
returned by the Assessors, and the cor
rections thereof and additions thereto
that may have been made, and shall
receive, hear and determine appeals
against the same. Section IL. They
shall have power, either upon their
own examination, OF upon appeal, to
increase or diminish any assessment,
and to make additions to and correc-
tions Of the assessment list to call
before them any person whose name
ought to be on the assessment list and
who was omitted blythe Assessor or by
the Court at its former meetings, and
TO fix the poll assessment and make a
valuation Of the property of such per-
son according to the provisions of Sec
ton 0, and the Court may require such
person to exhibit a statement of his
property. In case of refusal such
person is liable to be punished accord
ing to Section o." / think that the
meaning and intent of the law is in re-
lation to persons who own real estate
or personal property that should be as
sessed. According to Section 0, it is
quite evident that the law refers to
assess, and that they may not be i'm
posed upon. Section 10, states the
Levy Court shall have power upon
their own examination to either lower
or raise an assessment returned by the
Assessor. 1t appears to me that nc
man or person has right to apply tC
the Levy Court for the purpose Of
gaining right to vote, but for the sole
and only purpose of having property
assessed, of whatever kind. If the peo
pie of this city and county neglect to
comply with the law at the time giveI
for the purpose of being assessed, by
the legally elected and lawful officer
having the right and who is the judge
of who shall or should be assessed, by
their negligence and may be for the
purpose of saving 85 cents, the
Levy Court has nothing to dc
with such persons. care not what
party he belongs to or what is the colol
of his skin, he in my opinion has los
his right to be assessed and will have
to wait till next time, or should do 81
according to law. Section II states
that the business of the Levy Court il
March is to place ON the list any per
son who was omitted by the Assessor
or by the Court at its former meeting
and to fix the poll assessment ant
make a valuation of the property o
such persons according to the provis
sions OF Section 0; now mark the Ian
guage of the law to fix, not assess, ant
make valuation of property. If
, person has no property to be assessed
lie has no business with the Court. l
such persons neglected at the tim
established by law to appear befor
the Assessor with the proof that he i
entitled to be placed on the list be
cause he is citizen and of lawful age
, say if he failed to do so he has for
feited his right to be placed on the lis
till next year. There is no valuatio
1 placed upon these men because the
1 are free men. These persons who al
so anxious about other peoples right
Y may look upon the unfortunate crow
y they have in charge as being the
slaves and as, a matter of chattel as
. that valuation be placed upon theI
AS such chattels. According to Secuio
the Court could take into col
sideration the matter of valuation q
to property. This cannot be done ;
. they are not chattels or property henc
). the Court has nothing to do with sue
;. persons. If these persons can pro,
> that the Assessors refused to plat
them ON the list they have their rem
II dy at law against such Assessors. I'll
Is Assessors do not assess men who hay
o no property. They merely take the
II names and hand them to the Cour
d and the law fixes what the assessmel
shall be. If the Assessors cannot fiji
any property to assess they have not
ing to do, but to hand in the names
such persons who shall have appeart
= before them and proved their citize
E ship. The Assessors have a duty
perform which is clearly defined in Il
re- law. The Levy Court has anoth
N duty to perform different in all respe